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Assembly Bill A6243B

2015-2016 Legislative Session

Creates a disabled person retrofit tax credit

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

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Bill Amendments

2015-A6243 - Details

See Senate Version of this Bill:
S1388
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5058
2013-2014: S1573
2017-2018: A5333, S2829
2019-2020: A7226, S4125
2021-2022: A5874, S4663
2023-2024: A2295, S5276
2025-2026: S4026

2015-A6243 - Summary

Creates a disabled person retrofit tax credit.

2015-A6243 - Bill Text download pdf 

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

                                  6243

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 18, 2015
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to amend the tax law, in relation to creating a disabled person
  retrofit tax credit

  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) DISABLED PERSON RETROFIT  TAX  CREDIT.  (1)  FOR  TAXABLE  YEARS
BEGINNING  ON  OR  AFTER JANUARY FIRST, TWO THOUSAND SIXTEEN, A TAXPAYER
SHALL BE ALLOWED A CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER  PROVIDED,
AGAINST  THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL
BE EQUAL TO THIRTY PERCENT OF THE COST OF THE EXPENDITURES MADE  BY  THE
TAXPAYER WITH RESPECT TO THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A
DWELLING  OCCUPIED  BY  THE TAXPAYER AS HIS OR HER PRIMARY RESIDENCE AND
MAY BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURE IS INCURRED;
PROVIDED THAT THE LIFETIME CREDIT ALLOWABLE WITH REGARD TO  EXPENDITURES
FOR  THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A PARTICULAR DWELLING
BY ANY TAXPAYER SHALL NOT EXCEED FIVE THOUSAND DOLLARS IN THE  AGGREGATE
FOR  IMPROVEMENTS  MADE  TO  THAT DWELLING. SUBJECT TO THE PROVISIONS OF
THIS SUBSECTION, A TAXPAYER SHALL BE ALLOWED A  CREDIT,  NOT  TO  EXCEED
FIVE  THOUSAND  DOLLARS  IN  THE  AGGREGATE,  FOR EACH DWELLING THAT THE
TAXPAYER OCCUPIES AS HIS OR HER  PRIMARY  RESIDENCE  AND  AT  WHICH  THE
TAXPAYER INSTALLS QUALIFIED IMPROVEMENTS.
  (2)  AS  USED  IN  THIS  SUBSECTION "QUALIFIED IMPROVEMENTS" MEANS THE
INSTALLATION OF:
  (A) A NO-STEP ENTRANCE OR ENTRANCES ALLOWING  ACCESS  INTO  THE  RESI-
DENCE;
  (B)  INTERIOR  PASSAGE DOORS PROVIDING AT LEAST A THIRTY-TWO INCH WIDE
OPENING;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06904-01-5

2015-A6243A - Details

See Senate Version of this Bill:
S1388
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5058
2013-2014: S1573
2017-2018: A5333, S2829
2019-2020: A7226, S4125
2021-2022: A5874, S4663
2023-2024: A2295, S5276
2025-2026: S4026

2015-A6243A - Summary

Creates a disabled person retrofit tax credit.

2015-A6243A - Bill Text download pdf 

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

                                 6243--A

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 18, 2015
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to amend the tax law, in relation to creating a disabled person
  retrofit tax credit

  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) DISABLED PERSON RETROFIT  TAX  CREDIT.  (1)  FOR  TAXABLE  YEARS
BEGINNING  ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A TAXPAYER
SHALL BE ALLOWED A CREDIT,  TO  BE  COMPUTED  AS  HEREINAFTER  PROVIDED,
AGAINST  THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT SHALL
BE EQUAL TO THIRTY PERCENT OF THE COST OF THE EXPENDITURES MADE  BY  THE
TAXPAYER WITH RESPECT TO THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A
DWELLING  OCCUPIED  BY  THE TAXPAYER AS HIS OR HER PRIMARY RESIDENCE AND
MAY BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURE IS INCURRED;
PROVIDED THAT THE LIFETIME CREDIT ALLOWABLE WITH REGARD TO  EXPENDITURES
FOR  THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A PARTICULAR DWELLING
BY ANY TAXPAYER SHALL NOT EXCEED FIVE THOUSAND DOLLARS IN THE  AGGREGATE
FOR  IMPROVEMENTS  MADE  TO  THAT DWELLING. SUBJECT TO THE PROVISIONS OF
THIS SUBSECTION, A TAXPAYER SHALL BE ALLOWED A  CREDIT,  NOT  TO  EXCEED
FIVE  THOUSAND  DOLLARS  IN  THE  AGGREGATE,  FOR EACH DWELLING THAT THE
TAXPAYER OCCUPIES AS HIS OR HER  PRIMARY  RESIDENCE  AND  AT  WHICH  THE
TAXPAYER INSTALLS QUALIFIED IMPROVEMENTS.
  (2)  AS  USED  IN  THIS  SUBSECTION "QUALIFIED IMPROVEMENTS" MEANS THE
INSTALLATION OF:
  (A) A NO-STEP ENTRANCE OR ENTRANCES ALLOWING  ACCESS  INTO  THE  RESI-
DENCE;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06904-03-6

co-Sponsors

2015-A6243B (ACTIVE) - Details

See Senate Version of this Bill:
S1388
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5058
2013-2014: S1573
2017-2018: A5333, S2829
2019-2020: A7226, S4125
2021-2022: A5874, S4663
2023-2024: A2295, S5276
2025-2026: S4026

2015-A6243B (ACTIVE) - Summary

Creates a disabled person retrofit tax credit.

2015-A6243B (ACTIVE) - Bill Text download pdf 

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

                                 6243--B

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 18, 2015
                               ___________

Introduced by M. of A. WEPRIN -- read once and referred to the Committee
  on Ways and Means -- recommitted to the Committee on Ways and Means in
  accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee  --  again  reported  from said committee with amendments, ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to creating a  disabled  person
  retrofit tax credit

  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)  DISABLED  PERSON  RETROFIT  TAX  CREDIT.  (1) FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND SEVENTEEN, A  TAXPAYER
SHALL  BE  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS HEREINAFTER PROVIDED,
AGAINST THE TAX IMPOSED BY THIS ARTICLE. THE AMOUNT OF THE CREDIT  SHALL
BE  EQUAL  TO THIRTY PERCENT OF THE COST OF THE EXPENDITURES MADE BY THE
TAXPAYER WITH RESPECT TO THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A
DWELLING OCCUPIED BY THE TAXPAYER AS HIS OR HER  PRIMARY  RESIDENCE  AND
MAY BE ALLOWED IN THE TAXABLE YEAR IN WHICH THE EXPENDITURE IS INCURRED;
PROVIDED  THAT THE LIFETIME CREDIT ALLOWABLE WITH REGARD TO EXPENDITURES
FOR THE INSTALLATION OF QUALIFIED IMPROVEMENTS AT A PARTICULAR  DWELLING
BY  ANY TAXPAYER SHALL NOT EXCEED FIVE THOUSAND DOLLARS IN THE AGGREGATE
FOR IMPROVEMENTS MADE TO THAT DWELLING. SUBJECT  TO  THE  PROVISIONS  OF
THIS  SUBSECTION,  A  TAXPAYER  SHALL BE ALLOWED A CREDIT, NOT TO EXCEED
FIVE THOUSAND DOLLARS IN THE  AGGREGATE,  FOR  EACH  DWELLING  THAT  THE
TAXPAYER  OCCUPIES  AS  HIS  OR  HER  PRIMARY RESIDENCE AND AT WHICH THE
TAXPAYER INSTALLS QUALIFIED IMPROVEMENTS.
  (2) AS USED IN THIS  SUBSECTION  "QUALIFIED  IMPROVEMENTS"  MEANS  THE
INSTALLATION OF:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06904-04-6

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