Senate Bill S3733A

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

                                 3733--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                              March 2, 2011
                               ___________

Introduced by Sens. OPPENHEIMER, DIAZ -- read twice and ordered printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations -- recommitted to the Committee on  Investi-
  gations  and  Government  Operations in accordance with Senate Rule 6,
  sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to creating a tax credit for
  disabled persons; qualification

  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 (c-2) to read as follows:
  (C-2) DISABLED PERSONS REAL PROPERTY TAX CREDIT. (1) FOR THE  PURPOSES
OF THIS SECTION:
  (I)  AS  USED  IN THIS SECTION, "DISABLED" MEANS A PHYSICAL, MENTAL OR
MEDICAL IMPAIRMENT, RESULTING FROM ANATOMICAL, PHYSIOLOGICAL  OR  NEURO-
LOGICAL CONDITIONS, WHICH PREVENTS THE EXERCISE OF A NORMAL BODILY FUNC-
TION  OR IS DEMONSTRABLE BY MEDICALLY ACCEPTED CLINICAL LABORATORY DIAG-
NOSTIC TECHNIQUES AND IS OF A NATURE  SUFFICIENT  TO  QUALIFY  ANY  SUCH
PERSON  OR  PERSONS  AS  ELIGIBLE FOR FEDERAL SOCIAL SECURITY DISABILITY
BENEFITS.
  (II)   "HOUSEHOLD" OR "MEMBERS OF  THE  HOUSEHOLD"  MEANS  A  DISABLED
TAXPAYER  AND  ALL  OTHER PERSONS, NOT NECESSARILY RELATED, WHO HAVE THE
SAME RESIDENCE AND SHARE ITS FURNISHINGS, FACILITIES AND ACCOMMODATIONS.
SUCH TERMS SHALL NOT INCLUDE A TENANT, SUBTENANT, ROOMER OR BOARDER  WHO
IS NOT RELATED TO THE DISABLED TAXPAYER IN ANY DEGREE SPECIFIED IN PARA-
GRAPHS  ONE  THROUGH  EIGHT  OF  SUBSECTION  (A)  OF SECTION ONE HUNDRED
FIFTY-TWO OF THE INTERNAL REVENUE CODE.   PROVIDED, HOWEVER,  NO  PERSON
MAY BE A MEMBER OF MORE THAN ONE HOUSEHOLD AT ONE TIME.
  (III)    "HOUSEHOLD  GROSS  INCOME" MEANS THE AGGREGATE ADJUSTED GROSS
INCOME OF ALL MEMBERS OF THE HOUSEHOLD FOR THE TAXABLE YEAR AS  REPORTED

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06010-02-2
              

S. 3733--A                          2

FOR  FEDERAL INCOME TAX PURPOSES, OR WHICH WOULD BE REPORTED AS ADJUSTED
GROSS INCOME IF A FEDERAL INCOME TAX RETURN WERE REQUIRED TO  BE  FILED,
WITH  THE  MODIFICATIONS IN SUBSECTION (B) OF SECTION SIX HUNDRED TWELVE
OF  THIS ARTICLE BUT WITHOUT THE MODIFICATIONS IN SUBSECTION (C) OF SUCH
SECTION, PLUS ANY PORTION OF THE GAIN FROM THE SALE OR EXCHANGE OF PROP-
ERTY OTHERWISE EXCLUDED FROM SUCH AMOUNT;  EARNED  INCOME  FROM  SOURCES
WITHOUT  THE  UNITED  STATES  EXCLUDABLE  FROM  FEDERAL  GROSS INCOME BY
SECTION NINE HUNDRED ELEVEN OF THE INTERNAL REVENUE CODE; SUPPORT  MONEY
NOT  INCLUDED  IN  ADJUSTED  GROSS  INCOME;  NONTAXABLE STRIKE BENEFITS;
SUPPLEMENTAL SECURITY INCOME PAYMENTS; THE GROSS AMOUNT OF  ANY  PENSION
OR  ANNUITY  BENEFITS  TO THE EXTENT NOT INCLUDED IN SUCH ADJUSTED GROSS
INCOME (INCLUDING, BUT NOT LIMITED TO, RAILROAD RETIREMENT BENEFITS  AND
ALL  PAYMENTS  RECEIVED UNDER THE FEDERAL SOCIAL SECURITY ACT AND VETER-
ANS' DISABILITY PENSIONS);  DISABILITY  BENEFITS  EXCLUDABLE  FROM  SUCH
ADJUSTED  GROSS  INCOME BY SUBSECTION (D) OF SECTION ONE HUNDRED FIVE OF
THE INTERNAL REVENUE CODE; ALL PAYMENTS RECEIVED UNDER THE  STATE  UNEM-
PLOYMENT  INSURANCE LAWS; NONTAXABLE INTEREST RECEIVED FROM THE STATE OF
NEW YORK, ITS AGENCIES, INSTRUMENTALITIES, PUBLIC CORPORATIONS OR  POLI-
TICAL  SUBDIVISIONS  (INCLUDING A PUBLIC CORPORATION CREATED PURSUANT TO
AGREEMENT OR COMPACT WITH ANOTHER STATE  OR  CANADA);  WORKERS'  COMPEN-
SATION;  THE GROSS AMOUNT OF "LOSS-OF-TIME" INSURANCE; AND THE AMOUNT OF
CASH PUBLIC ASSISTANCE AND RELIEF, OTHER THAN MEDICAL ASSISTANCE FOR THE
NEEDY, PAID TO OR FOR THE BENEFIT OF THE DISABLED TAXPAYER OR MEMBERS OF
HIS OR HER HOUSEHOLD.  HOUSEHOLD GROSS INCOME SHALL NOT INCLUDE  SURPLUS
FOODS  OR  OTHER  RELIEF  IN  KIND.   PROVIDED, FURTHER, HOUSEHOLD GROSS
INCOME SHALL ONLY INCLUDE ALL SUCH INCOME RECEIVED BY ALL MEMBERS OF THE
HOUSEHOLD WHILE MEMBERS OF SUCH HOUSEHOLD.
  (IV)  "RESIDENCE" MEANS A DWELLING IN THIS  STATE,  WHETHER  OWNED  OR
RENTED,  AND SO MUCH OF THE LAND ABUTTING IT, NOT EXCEEDING ONE ACRE, AS
IS REASONABLY NECESSARY FOR USE OF THE  DWELLING  AS  A  HOME,  AND  MAY
CONSIST  OF A PART OF A MULTI-DWELLING OR MULTI-PURPOSE BUILDING INCLUD-
ING A COOPERATIVE OR CONDOMINIUM,  AND  RENTAL  UNITS  WITHIN  A  SINGLE
DWELLING.  RESIDENCE INCLUDES A TRAILER OR MOBILE HOME, USED EXCLUSIVELY
FOR  RESIDENTIAL PURPOSES AND DEFINED AS REAL PROPERTY PURSUANT TO PARA-
GRAPH (G) OF SUBDIVISION TWELVE OF SECTION ONE HUNDRED TWO OF  THE  REAL
PROPERTY TAX LAW.
  (V)    "QUALIFYING REAL PROPERTY TAXES" MEANS ALL REAL PROPERTY TAXES,
SPECIAL AD VALOREM LEVIES AND SPECIAL ASSESSMENTS, EXCLUSIVE  OF  PENAL-
TIES  AND  INTEREST,  LEVIED ON THE RESIDENCE OF A DISABLED TAXPAYER AND
PAID DURING THE TAXABLE YEAR, AS WELL  AS  ANY  ADDITIONAL  AMOUNT  THAT
WOULD HAVE BEEN LEVIED IN THE ABSENCE OF AN EXEMPTION FROM REAL PROPERTY
TAXATION  PURSUANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF THE REAL PROP-
ERTY TAX LAW. IF TENANT-STOCKHOLDERS IN  A  COOPERATIVE  HOUSING  CORPO-
RATION  HAVE  MET THE REQUIREMENTS OF SECTION TWO HUNDRED SIXTEEN OF THE
INTERNAL REVENUE CODE BY WHICH THEY ARE ALLOWED  A  DEDUCTION  FOR  REAL
ESTATE TAXES, THE AMOUNT OF TAXES SO ALLOWABLE, OR WHICH WOULD BE ALLOW-
ABLE  IF THE TAXPAYER HAD FILED RETURNS ON A CASH BASIS, SHALL BE QUALI-
FYING REAL PROPERTY TAXES.  IF A RESIDENCE IS OWNED BY TWO OR MORE INDI-
VIDUALS AS JOINT TENANTS OR TENANTS IN COMMON, AND ONE OR MORE THAN  ONE
INDIVIDUAL  IS  NOT  A MEMBER OF THE HOUSEHOLD, QUALIFYING REAL PROPERTY
TAXES IS THAT PART OF SUCH TAXES ON THE  RESIDENCE  WHICH  REFLECTS  THE
OWNERSHIP  PERCENTAGE OF THE DISABLED TAXPAYER AND MEMBERS OF HIS OR HER
HOUSEHOLD.  IF A RESIDENCE IS AN INTEGRAL PART OF A LARGER UNIT,  QUALI-
FYING  REAL PROPERTY TAXES SHALL BE LIMITED TO THAT AMOUNT OF SUCH TAXES
PAID AS MAY BE REASONABLY APPORTIONED TO SUCH RESIDENCE.  IF A HOUSEHOLD
OWNS AND OCCUPIES TWO OR MORE   RESIDENCES DURING DIFFERENT  PERIODS  IN

S. 3733--A                          3

THE  SAME  TAXABLE YEAR, QUALIFYING REAL PROPERTY TAXES SHALL BE THE SUM
OF THE PRORATED QUALIFYING  REAL  PROPERTY  TAXES  ATTRIBUTABLE  TO  THE
HOUSEHOLD  DURING THE PERIODS SUCH HOUSEHOLD OCCUPIES EACH OF SUCH RESI-
DENCES.  IF THE HOUSEHOLD OWNS AND OCCUPIES A  RESIDENCE FOR PART OF THE
TAXABLE  YEAR  AND RENTS A  RESIDENCE FOR PART OF THE SAME TAXABLE YEAR,
IT MAY INCLUDE BOTH THE PRORATION OF QUALIFYING REAL PROPERTY  TAXES  ON
THE RESIDENCE OWNED AND THE REAL PROPERTY TAX EQUIVALENT WITH RESPECT TO
THE  MONTHS THE RESIDENCE IS RENTED.  PROVIDED, HOWEVER, FOR PURPOSES OF
THE CREDIT ALLOWED UNDER THIS SUBSECTION, QUALIFYING REAL PROPERTY TAXES
MAY BE INCLUDED BY A DISABLED TAXPAYER ONLY  TO  THE  EXTENT  THAT  SUCH
TAXPAYER OR THE SPOUSE OF SUCH TAXPAYER OCCUPYING SUCH RESIDENCE FOR SIX
MONTHS  OR  MORE OF THE TAXABLE YEAR OWNS OR HAS OWNED THE RESIDENCE AND
PAID SUCH TAXES.
  (VI) "REAL PROPERTY TAX EQUIVALENT" MEANS TWENTY-FIVE PERCENT  OF  THE
ADJUSTED  RENT  ACTUALLY  PAID IN THE TAXABLE YEAR BY A HOUSEHOLD SOLELY
FOR THE RIGHT OF OCCUPANCY OF ITS NEW YORK  RESIDENCE  FOR  THE  TAXABLE
YEAR.
  IF (A) A RESIDENCE IS RENTED TO TWO OR MORE INDIVIDUALS AS CO-TENANTS,
OR  SUCH INDIVIDUALS SHARE IN THE PAYMENT OF A SINGLE RENT FOR THE RIGHT
OF OCCUPANCY OF SUCH RESIDENCE, AND (B) EACH OF SUCH  INDIVIDUALS  IS  A
MEMBER OF A DIFFERENT HOUSEHOLD, ONE OR MORE OF WHICH INDIVIDUALS SHARES
SUCH  RESIDENCE, REAL PROPERTY TAX EQUIVALENT IS THAT PORTION OF TWENTY-
FIVE PERCENT OF THE  ADJUSTED  RENT  PAID  IN  THE  TAXABLE  YEAR  WHICH
REFLECTS  THAT PORTION OF THE RENT ATTRIBUTABLE TO THE DISABLED TAXPAYER
AND THE MEMBERS OF HIS OR HER HOUSEHOLD.
  (VII)  "ADJUSTED RENT" MEANS RENTAL PAID FOR THE RIGHT OF OCCUPANCY OF
A RESIDENCE, EXCLUDING CHARGES FOR HEAT, GAS,  ELECTRICITY,  FURNISHINGS
AND  BOARD.    WHERE  CHARGES FOR HEAT, GAS, ELECTRICITY, FURNISHINGS OR
BOARD ARE INCLUDED IN RENTAL BUT WHERE SUCH CHARGES AND THE AMOUNT THER-
EOF ARE NOT SEPARATELY SET FORTH IN  A  WRITTEN  RENTAL  AGREEMENT,  FOR
PURPOSES OF DETERMINING ADJUSTED RENT THE DISABLED TAXPAYER SHALL REDUCE
RENTAL PAID AS FOLLOWS:
  (A)  FOR HEAT, OR HEAT AND GAS, DEDUCT FIFTEEN PERCENT OF RENTAL PAID.
  (B)    FOR  HEAT, GAS AND ELECTRICITY, DEDUCT TWENTY PERCENT OF RENTAL
PAID.
  (C)  FOR HEAT, GAS, ELECTRICITY AND  FURNISHINGS,  DEDUCT  TWENTY-FIVE
PERCENT OF RENTAL PAID.
  (D)    FOR HEAT, GAS, ELECTRICITY, FURNISHINGS AND BOARD, DEDUCT FIFTY
PERCENT OF RENTAL PAID.
  IF THE COMMISSIONER DETERMINES THAT THE ADJUSTED  RENT  SHOWN  ON  THE
RETURN IS EXCESSIVE, THE COMMISSIONER MAY REDUCE SUCH RENT, FOR PURPOSES
OF  THE COMPUTATION OF THE CREDIT, TO AN AMOUNT SUBSTANTIALLY EQUIVALENT
TO RENT FOR A COMPARABLE ACCOMMODATION.
  (2)  FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWELVE AND  THEREAFT-
ER,  A  DISABLED  TAXPAYER  SHALL  BE  ALLOWED  A CREDIT, AS HEREINAFTER
PROVIDED IN PARAGRAPH THREE OF THIS SUBSECTION AGAINST THE TAXES IMPOSED
BY THIS ARTICLE REDUCED BY THE CREDITS PERMITTED BY THIS ARTICLE. IF THE
CREDIT EXCEEDS THE TAX, AS SO REDUCED, FOR SUCH YEAR UNDER THIS ARTICLE,
THE DISABLED TAXPAYER MAY RECEIVE, AND THE  COMPTROLLER,  SUBJECT  TO  A
CERTIFICATE  FROM THE COMMISSIONER, SHALL PAY AS AN OVERPAYMENT, WITHOUT
INTEREST, ANY EXCESS BETWEEN SUCH TAX, AS SO REDUCED, AND THE AMOUNT  OF
THE  CREDIT.  IF  A  DISABLED  TAXPAYER IS NOT REQUIRED TO FILE A RETURN
PURSUANT TO SECTION SIX HUNDRED FIFTY-ONE OF THIS  ARTICLE,  A  DISABLED
TAXPAYER  MAY,  NEVERTHELESS,  RECEIVE AND THE COMPTROLLER, SUBJECT TO A
CERTIFICATE OF THE COMMISSIONER, SHALL PAY AS AN  OVERPAYMENT  THE  FULL
AMOUNT OF THE CREDIT, WITHOUT INTEREST.

S. 3733--A                          4

  (3) FOR TAXABLE YEARS BEGINNING IN TWO THOUSAND TWELVE AND THEREAFTER,
FOR  DISABLED  TAXPAYERS  THE  AMOUNT OF THE CREDIT ALLOWABLE UNDER THIS
SUBSECTION SHALL BE FIFTY PERCENT OR IN THE CASE OF A DISABLED  TAXPAYER
WHO HAS ELECTED TO INCLUDE AN ADDITIONAL AMOUNT PURSUANT TO SUBPARAGRAPH
(V)  OF  PARAGRAPH  ONE  OF THIS SUBSECTION, TWENTY-FIVE PERCENT, OF THE
EXCESS OF REAL PROPERTY TAXES OR OF THE  EXCESS  OF  REAL  PROPERTY  TAX
EQUIVALENT DETERMINED AS FOLLOWS:
                                        EXCESS REAL PROPERTY TAXES
                                        ARE THE EXCESS OF THE REAL
                                        PROPERTY TAX EQUIVALENT OR
                                        THE EXCESS OF QUALIFYING
IF HOUSEHOLD GROSS                      REAL PROPERTY TAXES OVER
INCOME FOR THE TAX-                     THE FOLLOWING PERCENTAGE OF
ABLE YEAR IS:                           HOUSEHOLD GROSS INCOME:
   $ 0 TO  $ 3,000                                3 1/2
 $3,001 TO $ 5,000                                4
 $5,001 TO $ 7,000                                4 1/2
 $7,001 TO $ 9,000                                5
 $9,001 TO $11,000                                5 1/2
$11,001 TO $14,000                                6
$14,001 TO $18,000                                6 1/2

  NOTWITHSTANDING  THE  FOREGOING  PROVISIONS, THE MAXIMUM CREDIT DETER-
MINED UNDER THIS PARAGRAPH WITH RESPECT TO ANY TAXPAYER SHALL NOT EXCEED
AN AMOUNT SHOWN IN COLUMN TWO BELOW.
        COLUMN 1                            COLUMN 2
    IF HOUSEHOLD GROSS                  THE MAXIMUM CREDIT FOR
    INCOME FOR THE                      DISABLED TAXPAYERS
    TAXABLE YEAR IS:                    SHALL BE:
      $ 0  TO  $ 1,000                         $375
     $1,001 TO $ 2,000                         $358
     $2,001 TO $ 3,000                         $341
     $3,001 TO $ 4,000                         $324
     $4,001 TO $ 5,000                         $307
     $5,001 TO $ 6,000                         $290
     $6,001 TO $ 7,000                         $273
     $7,001 TO $ 8,000                         $256
     $8,001 TO $ 9,000                         $239
     $9,001 TO $10,000                         $222
    $10,001 TO $11,000                         $205
    $11,001 TO $12,000                         $188
    $12,001 TO $13,000                         $171
    $13,001 TO $14,000                         $154
    $14,001 TO $15,000                         $137
    $15,001 TO $16,000                         $120
    $16,001 TO $17,000                         $103
    $17,001 TO $18,000                         $ 86
  (4) IF A DISABLED TAXPAYER OCCUPIES A RESIDENCE FOR A PERIOD  OF  LESS
THAN TWELVE MONTHS DURING THE TAXABLE YEAR OR OCCUPIES TWO OR MORE RESI-
DENCES DURING DIFFERENT PERIODS IN SUCH TAXABLE YEAR, THE CREDIT ALLOWED
PURSUANT  TO  THIS  SUBSECTION  SHALL  BE COMPUTED IN SUCH MANNER AS THE
COMMISSIONER MAY, BY REGULATION, PRESCRIBE IN ORDER TO PROPERLY  REFLECT
THE  CREDIT  OR  PORTION THEREOF ATTRIBUTABLE TO SUCH RESIDENCE OR RESI-
DENCES AND SUCH PERIOD OR PERIODS.
  (5)  THE  COMMISSIONER  MAY  PRESCRIBE  THAT  THE  CREDIT  UNDER  THIS
SUBSECTION  SHALL BE DETERMINED IN WHOLE OR IN PART BY THE USE OF TABLES

S. 3733--A                          5

PRESCRIBED BY SUCH COMMISSIONER. SUCH TABLES SHALL SET FORTH THE  CREDIT
TO THE NEAREST DOLLAR.
  (6)    ONLY ONE CREDIT PER HOUSEHOLD AND PER A DISABLED TAXPAYER SHALL
BE ALLOWED PER TAXABLE YEAR UNDER THIS SUBSECTION.   WHEN  TWO  OR  MORE
MEMBERS  OF  A HOUSEHOLD ARE ABLE TO MEET THE QUALIFICATIONS FOR A DISA-
BLED TAXPAYER, THE CREDIT SHALL BE EQUALLY DIVIDED BETWEEN OR AMONG SUCH
INDIVIDUALS UNLESS SUCH INDIVIDUALS FILE WITH THE COMMISSIONER  A  WRIT-
TEN AGREEMENT AMONG SUCH INDIVIDUALS SETTING FORTH A DIFFERENT DIVISION.
  (I)  PROVIDED, HOWEVER, WHERE A JOINT INCOME TAX RETURN HAS BEEN FILED
PURSUANT TO THE PROVISIONS OF SECTION  SIX  HUNDRED  FIFTY-ONE  OF  THIS
ARTICLE  BY  A  DISABLED  TAXPAYER  AND HIS OR HER SPOUSE (OR WHERE BOTH
SPOUSES ARE DISABLED TAXPAYERS AND HAVE FILED SUCH  JOINT  RETURN),  THE
CREDIT,  OR  THE  PORTION OF THE CREDIT IF DIVIDED, TO WHICH THE HUSBAND
AND WIFE ARE ENTITLED SHALL BE APPLIED AGAINST THE TAX OF  BOTH  SPOUSES
AND ANY OVERPAYMENT SHALL BE MADE TO BOTH SPOUSES.
  (II)  WHERE  A  DISABLED TAXPAYER AND HIS OR HER SPOUSE (OR WHERE BOTH
SPOUSES ARE DISABLED TAXPAYERS) FILE THEIR SEPARATE RETURNS ON A  SINGLE
FORM UNDER SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, THE CREDIT, OR
THE  PORTION  OF THE CREDIT IF DIVIDED, ALLOWED TO THE DISABLED TAXPAYER
MAY BE OFFSET BY THE COMMISSIONER AGAINST THE TAX LIABILITY OF THE OTHER
SPOUSE PROVIDED, HOWEVER, IF THE RETURN  OF  EITHER  SPOUSE  INCLUDES  A
DEMAND THAT ANY OVERPAYMENT OF TAXES MADE BY HIM OR HER SHALL BE APPLIED
ONLY  ON  ACCOUNT  OF  HIS OR HER SEPARATE LIABILITY, THE CREDIT, OR THE
PORTION OF THE CREDIT IF DIVIDED, SHALL ALSO BE SO APPLIED.
  (III) WHERE ANY RETURN REQUIRED TO BE FILED PURSUANT TO THE PROVISIONS
OF SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE IS  COMBINED  WITH  THE
RETURN OF TAX IMPOSED BY A LOCAL LAW OF THE CITY OF NEW YORK PURSUANT TO
THE  AUTHORITY OF ARTICLE THIRTY OF THIS CHAPTER OR FORMER ARTICLE TWO-E
OF THE GENERAL CITY LAW, THE CREDIT OR THE  PORTION  OF  THE  CREDIT  IF
DIVIDED,  ALLOWED TO THE DISABLED TAXPAYER MAY BE APPLIED BY THE COMMIS-
SIONER TOWARD ANY LIABILITY FOR THE STATE TAXES IMPOSED UNDER THIS CHAP-
TER AND THE AFOREMENTIONED LOCAL TAXES.
  (7) NO CREDIT SHALL BE GRANTED UNDER THIS SUBSECTION:
  (I) FOR THE TAXABLE YEARS BEGINNING IN TWO THOUSAND EIGHT  AND  THERE-
AFTER  IF  HOUSEHOLD  GROSS INCOME FOR THE TAXABLE YEAR EXCEEDS EIGHTEEN
THOUSAND DOLLARS.
  (II) TO A PROPERTY OWNER UNLESS: (A) THE PROPERTY IS USED FOR RESIDEN-
TIAL PURPOSES; AND (B) NOT  MORE  THAN  TWENTY  PERCENT  OF  THE  RENTAL
INCOME,  IF  ANY,  FROM  THE  PROPERTY IS FROM RENTAL FOR NONRESIDENTIAL
PURPOSES; AND (C) THE PROPERTY IS OCCUPIED AS A RESIDENCE IN WHOLE OR IN
PART BY ONE OR MORE OF THE OWNERS OF THE PROPERTY.
  (III) TO AN INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER  SECTION
ONE  HUNDRED  FIFTY-ONE (E) OF THE INTERNAL REVENUE CODE IS ALLOWABLE TO
ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
  (IV) TO A TENANT IF ADJUSTED RENT  FOR  THE  RESIDENCE  EXCEEDS  THREE
HUNDRED  DOLLARS  PER MONTH AND FOR TAXABLE YEARS BEGINNING IN TWO THOU-
SAND EIGHT AND THEREAFTER, IF THE ADJUSTED  RENT  EXCEEDS  FOUR  HUNDRED
FIFTY DOLLARS PER MONTH ON AVERAGE.
  (V)  TO  AN  INDIVIDUAL WITH RESPECT TO WHOM A DEDUCTION UNDER SECTION
ONE HUNDRED FIFTY-ONE (E) OF THE INTERNAL REVENUE CODE IS  ALLOWABLE  TO
ANOTHER TAXPAYER FOR THE TAXABLE YEAR.
  (VI)  WITH  RESPECT  TO  A RESIDENCE THAT IS WHOLLY EXEMPTED FROM REAL
PROPERTY TAXATION.
  (VII) TO AN INDIVIDUAL WHO IS NOT A RESIDENT INDIVIDUAL OF  THE  STATE
FOR THE ENTIRE TAXABLE YEAR.

S. 3733--A                          6

  (8)  THE  RIGHT  TO  CLAIM A CREDIT WHERE SUCH CREDIT HAS BEEN DIVIDED
UNDER THIS SUBSECTION, SHALL BE PERSONAL TO THE  DISABLED  TAXPAYER  AND
SHALL  NOT  SURVIVE HIS OR HER DEATH, BUT SUCH RIGHT MAY BE EXERCISED ON
BEHALF OF A CLAIMANT BY HIS OR HER LEGAL GUARDIAN OR  ATTORNEY  IN  FACT
DURING HIS OR HER LIFETIME.
  (9)  IF  A DISABLED TAXPAYER IS NOT REQUIRED TO FILE A RETURN PURSUANT
TO SECTION SIX HUNDRED FIFTY-ONE OF THIS ARTICLE, A CLAIM FOR  A  CREDIT
MAY  BE TAKEN ON A RETURN FILED WITH THE COMMISSIONER WITHIN THREE YEARS
FROM THE TIME IT WOULD HAVE BEEN REQUIRED THAT A RETURN BE FILED  PURSU-
ANT  TO SUCH SECTION HAD THE DISABLED TAXPAYER HAD A TAXABLE YEAR ENDING
ON DECEMBER THIRTY-FIRST. RETURNS UNDER THIS PARAGRAPH SHALL BE IN  SUCH
FORM  AS  SHALL BE PRESCRIBED BY THE COMMISSIONER, WHO SHALL MAKE AVAIL-
ABLE SUCH FORMS AND INSTRUCTIONS FOR FILING SUCH RETURNS.
  (10) THE COMMISSIONER MAY REQUIRE A DISABLED TAXPAYER TO  FURNISH  THE
FOLLOWING  INFORMATION  IN  SUPPORT OF HIS OR HER CLAIM FOR CREDIT UNDER
THIS SUBSECTION: HOUSEHOLD GROSS INCOME, RENT PAID, NAME AND ADDRESS  OF
OWNER  OR  MANAGING  AGENT  OF  THE PROPERTY RENTED, REAL PROPERTY TAXES
LEVIED OR THAT WOULD HAVE BEEN LEVIED IN THE  ABSENCE  OF  AN  EXEMPTION
FROM  REAL  PROPERTY TAX PURSUANT TO SECTION FOUR HUNDRED SIXTY-SEVEN OF
THE REAL PROPERTY TAX LAW, THE NAMES OF MEMBERS  OF  THE  HOUSEHOLD  AND
OTHER  DISABLED TAXPAYERS OCCUPYING THE SAME RESIDENCE AND THEIR IDENTI-
FYING NUMBERS INCLUDING SOCIAL SECURITY NUMBERS, HOUSEHOLD GROSS INCOME,
SIZE AND NATURE OF PROPERTY CLAIMED AS RESIDENCE AND ALL OTHER  INFORMA-
TION WHICH MAY BE REQUIRED BY THE COMMISSIONER  TO DETERMINE THE CREDIT.
  (11)  THE  PROVISIONS  OF  THIS  ARTICLE,  INCLUDING THE PROVISIONS OF
SECTIONS SIX HUNDRED  FIFTY-THREE,  SIX  HUNDRED  FIFTY-EIGHT,  AND  SIX
HUNDRED FIFTY-NINE AND THE PROVISIONS OF PART SIX OF THIS ARTICLE RELAT-
ING  TO  PROCEDURE  AND ADMINISTRATION, INCLUDING THE JUDICIAL REVIEW OF
THE DECISIONS OF THE TAX APPEALS TRIBUNAL, EXCEPT SO MUCH OF SECTION SIX
HUNDRED EIGHTY-SEVEN OF THIS ARTICLE WHICH PERMITS A CLAIM FOR CREDIT OR
REFUND TO BE FILED AFTER THE PERIOD PROVIDED FOR IN  PARAGRAPH  NINE  OF
THIS SUBSECTION AND EXCEPT SECTIONS SIX HUNDRED FIFTY-SEVEN, SIX HUNDRED
EIGHTY-EIGHT  AND SIX HUNDRED NINETY-SIX OF THIS ARTICLE, SHALL APPLY TO
THE PROVISIONS OF THIS SUBSECTION IN THE SAME MANNER AND WITH  THE  SAME
FORCE  AND EFFECT AS IF THE LANGUAGE OF THOSE PROVISIONS HAD BEEN INCOR-
PORATED IN FULL INTO THIS SUBSECTION AND HAD EXPRESSLY REFERRED  TO  THE
CREDIT  ALLOWED  OR  RETURNS  FILED UNDER THIS SUBSECTION, EXCEPT TO THE
EXTENT THAT ANY SUCH PROVISION IS EITHER INCONSISTENT WITH  A  PROVISION
OF  THIS  SUBSECTION  OR  IS NOT RELEVANT TO THIS SUBSECTION. AS USED IN
SUCH SECTIONS AND SUCH PART, THE TERM "TAXPAYER" SHALL INCLUDE  A  DISA-
BLED  TAXPAYER UNDER THIS SUBSECTION AND, NOTWITHSTANDING THE PROVISIONS
OF SUBSECTION (E) OF SECTION SIX HUNDRED NINETY-SEVEN OF  THIS  ARTICLE,
WHERE A DISABLED TAXPAYER HAS PROTESTED THE DENIAL OF A CLAIM FOR CREDIT
UNDER  THIS  SUBSECTION  AND  THE TIME TO FILE A PETITION FOR REDETERMI-
NATION OF A DEFICIENCY OR FOR A REFUND HAS NOT EXPIRED, HE OR SHE SHALL,
SUBJECT TO SUCH CONDITIONS AS MAY BE SET BY THE COMMISSIONER,    RECEIVE
SUCH INFORMATION:  (I) WHICH IS CONTAINED IN ANY RETURN FILED UNDER THIS
ARTICLE  BY  A  MEMBER  OF HIS OR HER HOUSEHOLD FOR THE TAXABLE YEAR FOR
WHICH THE CREDIT IS CLAIMED; AND (II) WHICH THE  COMMISSIONER  FINDS  IS
RELEVANT  AND  MATERIAL  TO THE ISSUE OF WHETHER SUCH CLAIM WAS PROPERLY
DENIED. THE COMMISSIONER SHALL HAVE THE  AUTHORITY  TO  PROMULGATE  SUCH
RULES  AND  REGULATIONS AS MAY BE NECESSARY FOR THE PROCESSING, DETERMI-
NATION AND GRANTING OF CREDITS AND REFUNDS UNDER THIS SUBSECTION.
  (12) THE COMMISSIONER MAY REQUEST THE COOPERATION OF THE  STATE  BOARD
OF  REAL  PROPERTY  SERVICES  IN  CARRYING  OUT  THE  PROVISIONS OF THIS
SUBSECTION. SUCH  BOARD  MAY  PROMULGATE  SUCH  RULES  AND  REGULATIONS,

S. 3733--A                          7

SUBJECT  TO  PRIOR CONSULTATION WITH THE COMMISSIONER,  AS MAY BE NECES-
SARY TO PROVIDE SUCH ASSISTANCE WITH RESPECT  TO  THE  DETERMINATION  OF
FULL  VALUE  OF  REAL  PROPERTY FOR PURPOSES OF THE CREDIT ALLOWED UNDER
THIS SUBSECTION.
  (13)  NOTWITHSTANDING ANY OTHER PROVISIONS OF THIS ARTICLE, THE CREDIT
ALLOWED UNDER THIS SUBSECTION SHALL BE  DETERMINED  AFTER  THE  DETERMI-
NATION  AND  APPLICATION  OF  ANY  OTHER  CREDITS  PERMITTED  UNDER  THE
PROVISIONS OF THIS ARTICLE.
  S 2. This act shall take effect immediately and  shall  apply  to  all
taxable years commencing after December 31, 2012.