senate Bill S344A

2013-2014 Legislative Session

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

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 14, 2014 print number 344a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S344 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S120A
2009-2010: S4977

S344 - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S344

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a credit against tax for
the purchase and installation of grab bars

PURPOSE OR GENERAL IDEA OF BILL:
To provide some aid to senior citizens and the disabled who must
restructure their homes in order to increase safety.

SUMMARY OF SPECIFIC PROVISIONS:
Section 1. Amends Section 606 of the Tax Law. Adds a new subsection
(vv). Provides that a resident owner of real property who is a
qualified senior citizen shall be allowed a credit against the tax
otherwise due for the installation of grab bars. Establishes the
following tax credit schedule: A) two hundred and fifty dollars for
the purchase and installation requiring anchoring by screws or
toggles where there is no removal of surface tiles or facade within
the tub area; B) four hundred dollars for the purchase and
installation requiring anchoring that entails the removal and
replacement of surface tiles and/or facade: or C) eight hundred
dollars for the purchase and installation requiring anchoring that
entails the removal and replacement of surface tiles and underpayment
behind the removed tiles. Defines a qualified senior citizen as "a
senior citizen who is sixty-five years of age or older, or
individuals considered disabled and receiving social security
disability benefits.

Section 2. Effective Date

EXISTING LAW:
None.

JUSTIFICATION:
Senior citizens and disabled individuals live on fixed incomes. Good
government should help those individuals by providing an incentive to
make them take the extra precaution and install a grab bar. Senior
citizens and the disabled should not have to choose food over safety.
Simple measures such as installing a grab bar may delay, and in fact
prevent placement in more expensive institutional care.

PRIOR LEGISLATIVE HISTORY:
2012: S.120-A - Amend and Recommit to Investigations and
Government Operations
2011: S.120 - Defeated in Investigations and Government Operations
2009-10: S.4977 - Referred to Investigations and Government
Operations/A.4713 Referred to Ways and Means
2007-08: A.4682 - Referred to Ways and Means
2005-06: A.5439 - Referred to Ways and Means

FISCAL IMPLICATIONS:
To be determined.

EFFECTIVE DATE:


This act shall take effect immediately and shall apply to personal
income taxable years beginning on and after January 1, 2015.

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

                                   344

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

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 (vv) to read as follows:
  (VV)  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, 2015.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00453-01-3

S344A (ACTIVE) - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S120A
2009-2010: S4977

S344A (ACTIVE) - Bill Texts

view 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.

view sponsor memo
BILL NUMBER:S344A

TITLE OF BILL: An act to amend the tax law, in relation to providing a
credit against tax for the purchase and installation of grab bars

PURPOSE OR GENERAL IDEA OF BILL: To provide some aid to senior citizens
and the disabled who must restructure their homes in order to increase
safety.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends Section 606 of the Tax Law Adds a new subsection
(xx), Provides that a resident owner of real property who is a qualified
senior citizen shall be allowed a credit against the tax otherwise due
for the installation of grab bars, Establishes the following tax credit
schedule: A) two hundred and fifty dollars for the purchase and instal-
lation requiring anchoring by screws or toggles where there is no
removal of surface tiles or facade within the tub area; B) four hundred
dollars for the purchase and installation requiring anchoring that
entails the removal and replacement of surface tiles and/or facade: or
C) eight hundred dollars for the purchase and installation requiring
anchoring that entails the removal and replacement of surface tiles and
underpayment behind the removed tiles. Defines a qualified senior citi-
zen as "a senior citizen who is sixty-five years of age or older, or
individuals considered disabled and receiving social security disability
benefits."

Section 2. Effective Date

EXISTING LAW: None.

JUSTIFICATION: Senior citizens and disabled individuals live on fixed
incomes. Good government should help those individuals by providing an
incentive to make them take the extra precaution and install a grab bar.
Senior citizens and the disabled should not have to choose food over
safety. Simple measures such as installing a grab bar may delay and in
fact prevent placement in more expensive institutional care.

PRIOR LEGISLATIVE HISTORY: 2013: S.344- Referred to Investigations and
Government Operations 2012: S.120-A - Amend and Recommit to Investi-
gations and Government Operations 2011: S.120- Defeated in Investi-
gations and Government Operations 2009-10: S.4977 - Referred to Investi-
gations and Government Operations/A.4713 Referred to Ways and Means
2007-08: A.4682 - Referred to Ways and Means 2005-06: A.5439 - Referred
to Ways and Means

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This act shall take effect immediately and shall apply
to personal income taxable years beginning on and after January 1, 2016.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 344--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  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 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. Subsections (yy) and (zz) of section 606 of the tax law, as
relettered  by section 5 of part H of chapter 1 of the laws of 2003, are
relettered subsections (yyy) and (zzz) and  a  new  subsection  (xx)  is
added to read as follows:
  (XX)  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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00453-02-4

S. 344--A                           2

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, 2016.

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