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