senate Bill S810

2013-2014 Legislative Session

Provides a tax credit for the purchase of technology to remotely monitor persons with Alzheimer's disease and/or dementia

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 09, 2013 referred to investigations and government operations

S810 - Bill Details

See Assembly Version of this Bill:
A688
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง606, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3562A, A548, A6684
2009-2010: S709, A4363A

S810 - Bill Texts

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Provides a tax credit for the purchase of technology to remotely monitor persons with Alzheimer's disease and/or dementia.

view sponsor memo
BILL NUMBER:S810

TITLE OF BILL:
An act to amend the tax law, in relation to providing a tax credit for
the cost of purchasing technology to remotely monitor persons with
Alzheimer's disease and/or dementia

PURPOSE:
The purpose of this bill is to provide a tax reimbursement towards the
purchase of technology to remotely monitor persons with Alzheimer's
disease and/or dementia.

SUMMARY OF PROVISIONS:
This bill incorporates into the New York State Tax Law that a credit
will be issued to any family member and/or home health care worker who
has purchased technology to remotely monitor a person suffering from
Alzheimer's disease and/or Dementia. The credit for any technology to
remotely monitor a person who suffers from Alzheimer's Disease and/or
Dimentia will only get a tax credit if the device is equal to or under
one thousand dollars.

EXISTING LAW:
New law.

JUSTIFICATION:
Under New York State Tax Law people who purchase a remote device to
monitor their family members or love ones suffering from Alzheimer's
disease and/or Dementia do not get any tax credit. A person suffering
from Alzheimer's disease and/or Dementia needs someone who can be of
assistance at all times. Most family members must work and are not
able to monitor the whereabouts and movements of their ill family
member at all times. Providing a tax credit for these family members
or home care workers when they purchase these remote monitoring
devices, make it a more viable and affordable way to supervise their
loved ones suffering from such diseases and in need of constant
supervision.

PRIOR LEGISLATIVE HISTORY:
S.3562A 2011: Held in Investigations & Government Operations
S.709 2010: Held in Investigations & Government Operations
S.6987 2008:02/20/08 Investigations & Government Operations
02/20/08 To Investigations & Government Operations

FISCAL IMPLICATIONS:
None.

LOCAL FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
Immediately and shall apply to taxable years beginning on or after
January 1, 2014.

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

                                   810

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen.  ADAMS  -- 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 tax  credit  for
  the  cost  of  purchasing  technology to remotely monitor persons with
  Alzheimer's disease and/or dementia

  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 PURCHASING  TECHNOLOGY  TO  REMOTELY  MONITOR  PERSONS
SUFFERING  FROM  ALZHEIMER'S  DISEASE AND/OR DEMENTIA. ANY FAMILY MEMBER
AND/OR HOME HEALTH CARE WORKER WHO, IN ORDER  TO  DELIVER  PROPER  CARE,
PURCHASES  TECHNOLOGY  TO  REMOTELY  MONITOR  A  PERSON  DIAGNOSED  WITH
ALZHEIMER'S DISEASE OR ANOTHER DISORDER RELATING TO DEMENTIA, WHEN  SUCH
PERSON RESIDES AT HOME, SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHER-
WISE  IMPOSED  UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THE COST OF SUCH
DEVICE UP TO ONE THOUSAND DOLLARS.
  S 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2014.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02633-01-3

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