Senate Bill S264B

2015-2016 Legislative Session

Provides a credit against tax for the purchase and installation of grab bars

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Archive: Last Bill Status - In Senate Committee Finance 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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Bill Amendments

2015-S264 - Details

Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4977
2011-2012: S120
2013-2014: S344
2017-2018: S4886

2015-S264 - Summary

Provides a credit against tax for the purchase and installation of grab bars by a resident owner of real property who is a qualified senior citizen; sets forth a credit schedule; defines qualified senior citizen.

2015-S264 - Sponsor Memo

2015-S264 - Bill Text download pdf

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

                                   264

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  DIAZ  --  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 and installation of grab bars

  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  INSTALLATION OF GRAB BARS. (1) A RESIDENT OWNER OF
REAL PROPERTY, AS DEFINED IN SUBDIVISION TWELVE OF SECTION  ONE  HUNDRED
TWO  OF  THE  REAL  PROPERTY  TAX LAW, WHO IS A QUALIFIED SENIOR CITIZEN
SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE DUE UNDER THIS ARTI-
CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
  (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL-
LATION REQUIRING ANCHORING BY  SCREWS  OR  TOGGLES  WHERE  THERE  IS  NO
REMOVAL OF SURFACE TILES OR SURROUNDING FACADE WITHIN THE TUB AREA;
  (B) A CREDIT OF FOUR HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLATION
REQUIRING   ANCHORING  THAT  ENTAILS  THE  REMOVAL  AND  REPLACEMENT  OF
SURROUNDING SURFACE TILES AND/OR FACADE; OR
  (C) A CREDIT OF EIGHT HUNDRED DOLLARS FOR THE PURCHASE  AND  INSTALLA-
TION  REQUIRING  ANCHORING  THAT  ENTAILS THE REMOVAL AND REPLACEMENT OF
SURFACE TILES AND UNDERLAYMENT BEHIND THE REMOVED TILES.
  (2) FOR THE PURPOSES OF THIS SUBSECTION,  "QUALIFIED  SENIOR  CITIZEN"
SHALL  MEAN A SENIOR CITIZEN WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER, OR
INDIVIDUALS CONSIDERED DISABLED AND RECEIVING SOCIAL SECURITY DISABILITY
BENEFITS.
  S 2. This act  shall  take  effect  immediately  and  shall  apply  to
personal income taxable years beginning on and after January 1, 2017.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00373-01-5
              

2015-S264A - Details

Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4977
2011-2012: S120
2013-2014: S344
2017-2018: S4886

2015-S264A - Summary

Provides a credit against tax for the purchase and installation of grab bars by a resident owner of real property who is a qualified senior citizen; sets forth a credit schedule; defines qualified senior citizen.

2015-S264A - Sponsor Memo

2015-S264A - Bill Text download pdf

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

                                 264--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to amend the tax law, in relation to providing a credit against
  tax for the purchase and installation of grab bars

  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 INSTALLATION OF GRAB BARS. (1) A  RESIDENT  OWNER  OF
REAL  PROPERTY,  AS DEFINED IN SUBDIVISION TWELVE OF SECTION ONE HUNDRED
TWO OF THE REAL PROPERTY TAX LAW, WHO  IS  A  QUALIFIED  SENIOR  CITIZEN
SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE DUE UNDER THIS ARTI-
CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
  (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL-
LATION  REQUIRING  ANCHORING  BY  SCREWS  OR  TOGGLES  WHERE THERE IS NO
REMOVAL OF SURFACE TILES OR SURROUNDING FACADE WITHIN THE TUB AREA;
  (B) A CREDIT OF FOUR HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLATION
REQUIRING  ANCHORING  THAT  ENTAILS  THE  REMOVAL  AND  REPLACEMENT   OF
SURROUNDING SURFACE TILES AND/OR FACADE; OR
  (C)  A  CREDIT OF EIGHT HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLA-
TION REQUIRING ANCHORING THAT ENTAILS THE  REMOVAL  AND  REPLACEMENT  OF
SURFACE TILES AND UNDERLAYMENT BEHIND THE REMOVED TILES.
  (2)  FOR  THE  PURPOSES OF THIS SUBSECTION, "QUALIFIED SENIOR CITIZEN"
SHALL MEAN A SENIOR CITIZEN WHO IS SIXTY-FIVE YEARS OF AGE OR OLDER,  OR
INDIVIDUALS CONSIDERED DISABLED AND RECEIVING SOCIAL SECURITY DISABILITY
BENEFITS.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
personal income taxable years beginning on and after January 1, 2018.

              

2015-S264B (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Real Property Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S4977
2011-2012: S120
2013-2014: S344
2017-2018: S4886

2015-S264B (ACTIVE) - Summary

Provides a credit against tax for the purchase and installation of grab bars by a resident owner of real property who is a qualified senior citizen; sets forth a credit schedule; defines qualified senior citizen.

2015-S264B (ACTIVE) - Sponsor Memo

2015-S264B (ACTIVE) - Bill Text download pdf

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

                                 264--B

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  Sen.  DIAZ  --  read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted  to said committee -- reported favorably from said commit-
  tee and committed to the Committee on Finance -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN  ACT  to amend the tax law, in relation to providing a credit against
  tax for the purchase and installation of grab bars

  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 INSTALLATION OF GRAB BARS. (1) A  RESIDENT  OWNER  OF
REAL  PROPERTY,  AS DEFINED IN SUBDIVISION TWELVE OF SECTION ONE HUNDRED
TWO OF THE REAL PROPERTY TAX LAW, WHO  IS  A  QUALIFIED  SENIOR  CITIZEN
SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE DUE UNDER THIS ARTI-
CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
  (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL-
LATION  REQUIRING  ANCHORING  BY  SCREWS  OR  TOGGLES  WHERE THERE IS NO
REMOVAL OF SURFACE TILES OR SURROUNDING FACADE WITHIN THE TUB AREA;
  (B) A CREDIT OF FOUR HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLATION
REQUIRING  ANCHORING  THAT  ENTAILS  THE  REMOVAL  AND  REPLACEMENT   OF
SURROUNDING SURFACE TILES AND/OR FACADE; OR
  (C)  A  CREDIT OF EIGHT HUNDRED DOLLARS FOR THE PURCHASE AND INSTALLA-
TION REQUIRING ANCHORING THAT ENTAILS THE  REMOVAL  AND  REPLACEMENT  OF
SURFACE TILES AND UNDERLAYMENT BEHIND THE REMOVED TILES.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00373-03-6
              

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