NY State Senate Bill 2015-S1830

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2016	referred to investigations and government operations
Jan 15, 2015	referred to investigations and government operations

2015-S1830 (ACTIVE) - Details

Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in 2013-2014 Legislative Session:: S5375

2015-S1830 (ACTIVE) - Summary

Relates to providing a credit against tax for the purchase of low vision devices.

2015-S1830 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S1830

TITLE OF BILL:  An act to amend the tax law, in relation to providing
a credit against tax for the purchase of low vision devices

PURPOSE:

This bill will provide an income tax credit for the purchase of a low
vision device.

SUMMARY OF PROVISIONS:

Section 1 amends Section 606 of the Tax Law by adding a new subsection
(ccc), which establishes the Low Vision Device Tax Credit. The
subsection provides that a taxpayer shall be allowed an income tax
credit for the purchase of a qualified low vision device. The tax
credit shall be equal to the amount paid by the taxpayer for the
qualified low vision device. The subsection further provides the
definition of a qualified low vision device as a device used for
magnifying, enhancing, or otherwise augmenting a visual image. The
taxpayer must apply for the low vision device tax credit and shall not
apply to any expense for which a tax credit is allowed under any other
provision of this chapter. Lastly, the subsection specifies that the
low vision device tax credit shall not exceed a taxpayer's tax for the
taxable year. However, the excess credit allowed may be carried over
to the following year or years.

Section 2 provides the effective date.

JUSTIFICATION:

A decrease in one's vision can be caused by a number of medical
conditions including, but not limited to: cataracts, glaucoma, macular
degeneration, and diabetic retinopathy. These conditions can reduce a
person's vision to the point of requiring a low vision device, also
known as a reading machine, to read almost anything. This includes,
but is not limited to, the person's medication, legal documentation,
mail, and any other document that has a regular font size.

Medicare does not provide coverage for low vision devices. It has been
Medicare's policy not to provide coverage for certain things that it
believes are routine. This includes items which have one or more
lenses that are used to aid vision, such as eyeglasses or a low vision
device. This bill helps individuals whose insurance does not cover the
cost of low vision devices by providing a tax credit equal to the
amount paid for the low vision device.

LEGISLATIVE HISTORY:

2013-2014: S.5375-A

FISCAL IMPLICATIONS:

Minimal

EFFECTIVE DATE:


This act shall take effect immediately and shall apply to taxable
years beginning on and after the first of January next succeeding the
date on which it shall have become a law.

2015-S1830 (ACTIVE) - Bill Text download pdf

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

                                  1830

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 15, 2015
                               ___________

Introduced  by  Sen. RITCHIE -- 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 of low vision devices

  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 (ccc) to read as follows:
  (CCC)  LOW  VISION  DEVICE  CREDIT.  (1) A TAXPAYER SHALL BE ALLOWED A
CREDIT, TO BE COMPUTED AS PROVIDED IN THIS SUBSECTION, AGAINST  THE  TAX
IMPOSED  PURSUANT TO SECTION SIX HUNDRED ONE OF THIS PART. THE AMOUNT OF
CREDIT SHALL EQUAL THE AMOUNT PAID BY THE TAXPAYER  DURING  THE  TAXABLE
YEAR  AND NOT COMPENSATED BY INSURANCE OR OTHERWISE, FOR THE PURCHASE OF
ANY QUALIFIED LOW VISION DEVICE.
  (2) FOR THE PURPOSE OF THIS SUBSECTION, "QUALIFIED LOW VISION  DEVICE"
SHALL  MEAN  A LOW VISION DEVICE FOR THE USE OF MAGNIFYING, ENHANCING OR
OTHERWISE AUGMENTING A VISUAL IMAGE AND WHICH IS INTENDED FOR USE BY THE
TAXPAYER OR AN INDIVIDUAL WITH RESPECT TO WHOM  THE  TAXPAYER,  FOR  THE
TAXABLE YEAR, IS ALLOWED A PERSONAL EXEMPTION FOR DEPENDENTS.
  (3) THIS SUBSECTION SHALL APPLY TO ANY INDIVIDUAL FOR ANY TAXABLE YEAR
ONLY IF SUCH INDIVIDUAL ELECTS TO HAVE THIS SECTION APPLY FOR SUCH TAXA-
BLE YEAR. AN ELECTION TO HAVE THIS SECTION APPLY MAY NOT BE MADE FOR ANY
TAXABLE YEAR IF SUCH ELECTION IS IN EFFECT WITH RESPECT TO SUCH INDIVID-
UAL FOR EITHER OF THE TWO TAXABLE YEARS PRECEDING SUCH TAXABLE YEAR.
  (4)  NO CREDIT SHALL BE ALLOWED FOR ANY LOW VISION DEVICE EXPENSES FOR
WHICH A DEDUCTION OR CREDIT IS ALLOWED UNDER ANY OTHER PROVISION OF THIS
CHAPTER.
  (5) IN NO EVENT SHALL THE  AMOUNT  OF  THE  CREDIT  PROVIDED  BY  THIS
SUBSECTION  EXCEED  THE TAXPAYER'S TAX FOR THE TAXABLE YEAR. HOWEVER, IF
THE AMOUNT OF CREDIT OTHERWISE ALLOWABLE PURSUANT TO THIS SUBSECTION FOR

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07649-01-5

S. 1830                             2

ANY TAXABLE YEAR RESULTS IN SUCH EXCESS AMOUNT, ANY AMOUNT OF CREDIT NOT
DEDUCTIBLE IN SUCH TAXABLE YEAR MAY BE CARRIED  OVER  TO  THE  FOLLOWING
YEAR  OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S TAX FOR SUCH YEAR
OR YEARS.
  S 2. This act shall take effect immediately and shall apply to taxable
years  beginning  on  and after the first of January next succeeding the
date on which it shall have become a law.

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Senate Bill S1830

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2015-S1830 (ACTIVE) - Details

2015-S1830 (ACTIVE) - Summary

2015-S1830 (ACTIVE) - Sponsor Memo

2015-S1830 (ACTIVE) - Bill Text download pdf

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Sponsored By

Patty Ritchie

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

2015-S1830 (ACTIVE) - Details

2015-S1830 (ACTIVE) - Summary

2015-S1830 (ACTIVE) - Sponsor Memo

2015-S1830 (ACTIVE) - Bill Text download pdf

Comments