S T A T E O F N E W Y O R K
________________________________________________________________________
109
2015-2016 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2015
___________
Introduced by M. of A. DINOWITZ, ABBATE, BENEDETTO, COLTON, GUNTHER,
JAFFEE, PAULIN, SCHIMMINGER, ZEBROWSKI, ROSENTHAL, CAMARA, TITONE --
Multi-Sponsored by -- M. of A. BARCLAY, BRENNAN, CLARK, DenDEKKER,
DUPREY, GOTTFRIED, HEASTIE, HIKIND, KOLB, MAGEE, McKEVITT, RAIA --
read once and referred to the Committee on Ways and Means
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 (ccc) to read as follows:
(CCC) 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, 2015.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01555-01-5