NY State Senate Bill S2829A

Archive: Last Bill Status Via A5333 - Vetoed by Governor

Introduced
In Committee
On Floor Calendar
- Passed Senate
- Passed Assembly
Delivered to Governor
Vetoed by Governor

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Actions

view actions (14)

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Dec 21, 2018	tabled vetoed memo.300
Dec 11, 2018	delivered to governor
Jun 19, 2018	returned to assembly passed senate 3rd reading cal.1932 substituted for s2829a
Jun 19, 2018	substituted by a5333a ordered to third reading cal.1932 committee discharged and committed to rules
Jun 12, 2018	print number 2829a
Jun 12, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
Jan 17, 2017	referred to investigations and government operations

Votes

Bill Amendments

Original

A (Active)

Original

A (Active)

S2829 - Details

See Assembly Version of this Bill:: A5333
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S5058
2013-2014: S1573
2015-2016: S1388, A6243
2019-2020: S4125, A7226
2021-2022: S4663, A5874
2023-2024: S5276, A2295

S2829 - Summary

Creates a disabled person retrofit tax credit.

S2829 - Sponsor Memo

 BILL NUMBER:  S2829

 TITLE OF BILL :  An act to amend the tax law, in relation to creating
a disabled person retrofit tax credit

 PURPOSE :

To provide an incentive for owners of residential buildings to
retrofit homes for access to the disabled.

 SUMMARY OF PROVISIONS :

Section One of the bill amends Section 606 of the tax law to allow a
taxpayer a tax credit to be equal to thirty percent, with a maximum of
$5,000 dollars, of the cost of expenditures for retrofitting a home
for disabled access- Qualified improvements include:

*A no-step entrance or entrance allowing access to the residence;

*Interior passage doors providing at least thirty-two in wide opening;

*Reinforcements in bathroom walls allowing installation of grab bars
around the toilet, tub and shower; and

*Light switches and outlets Placed in locations accessible to disabled
Persons.

This credit shall be limited to one million dollars per year and will
be allocated among tax payers based on the order of the date of
filing.

 EXISTING LAW :

None.

 JUSTIFICATION :

Many homeowners discover that retro-fitting homes to allow better
access for the disabled cost prohibitive and be deterred from making
the improvements. This legislation would provide a tax credit that is
equal to thirty percent of the cost expenditures, up to $5,000 for
making qualified improvements.

 LEGISLATIVE HISTORY :

2015-2016: S.1388B - Amend and Recommit to Investigations and Gov't
Operations
2013-2014: S.1573A - Amend and Recommit to Investigations and Gov't
Operations

 FISCAL IMPLICATIONS :

To be determined.

 EFFECTIVE DATE :
This act shall take effect immediately and shall be deemed to have
been in full force and effect on January 1, 2018; Provided further,
this act shall apply to all tax years commencing on or after January
1, 2018.

S2829 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2829
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2017
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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 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 EIGHTEEN,  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.

                                                            LBD06269-01-7

 S. 2829                             2
 
   (C)  REINFORCEMENTS  IN  BATHROOM  WALLS ALLOWING INSTALLATION OF GRAB
 BARS AROUND THE TOILET, TUB AND SHOWER; AND
   (D) LIGHT SWITCHES AND OUTLETS PLACED IN LOCATIONS ACCESSIBLE TO DISA-
 BLED PERSONS.
   (3)  IF  THE  AMOUNT  OF  CREDIT ALLOWABLE UNDER THIS SUBSECTION SHALL
 EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED  OVER
 TO  THE  FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S
 TAX FOR SUCH YEAR OR YEARS.
   (4) (A) THE PROVISIONS OF THIS  SUBSECTION  SHALL  NOT  APPLY  TO  ANY
 DWELLING OWNED SOLELY FOR COMMERCIAL PURPOSES. IN THE CASE OF A BUILDING
 WHERE  LESS  THAN  THE  ENTIRE  BUILDING  IS  USED AS A RESIDENCE OF THE
 TAXPAYER, ONLY THE PORTION OF THE TOTAL EXPENDITURES MADE IN THE  BUILD-
 ING  THAT  IS  ATTRIBUTABLE  TO  THE  RESIDENCE OF THE TAXPAYER SHALL BE
 TREATED AS QUALIFIED EXPENDITURES FOR THE PURPOSES OF THIS SUBSECTION.
   (B) IF THE TAXPAYER OCCUPIES THE DWELLING AS HIS OR HER PRIMARY  RESI-
 DENCE  FOR  ONLY  A  PORTION  OF A TAX YEAR IN WHICH A CREDIT UNDER THIS
 SUBSECTION IS CLAIMED, THE AMOUNT  OF  THE  ALLOWABLE  CREDIT  SHALL  BE
 REDUCED  IN PROPORTION TO THE AMOUNT OF TIME THE TAXPAYER DID NOT OCCUPY
 THE DWELLING AS HIS OR HER PRIMARY RESIDENCE.
   (C) IN THE CASE OF A DWELLING THAT IS OWNED BY AND IS A  RESIDENCE  OF
 TWO  OR  MORE PERSONS, OTHER THAN A HUSBAND AND WIFE, THE PORTION OF THE
 TOTAL EXPENDITURES MADE IN THE REHABILITATION OF THE  BUILDING  THAT  IS
 ATTRIBUTABLE  TO EACH TAXPAYER SHALL BE EQUAL TO THE TAXPAYER'S SHARE OF
 OWNERSHIP IN SUCH BUILDING.
   (5) THE TAXPAYER SHALL FURNISH SUCH INFORMATION  AS  THE  COMMISSIONER
 DETERMINES IS NECESSARY TO DETERMINE ANY CREDIT UNDER THIS SUBSECTION.
   (6)  THE  AGGREGATE AMOUNT OF TAX CREDITS ALLOWED SHALL BE ONE MILLION
 DOLLARS EACH YEAR. SUCH AGGREGATE AMOUNT OF CREDITS SHALL  BE  ALLOCATED
 BY  THE  DEPARTMENT  AMONG TAXPAYERS IN ORDER OF PRIORITY BASED UPON THE
 DATE OF FILING. IF THE TOTAL AMOUNT OF ALLOCATED CREDITS APPLIED FOR  IN
 ANY  PARTICULAR YEAR EXCEEDS THE AGGREGATE AMOUNT OF TAX CREDITS ALLOWED
 FOR SUCH YEAR UNDER THIS SECTION, SUCH EXCESS SHALL BE TREATED AS HAVING
 BEEN APPLIED FOR ON THE FIRST DAY OF THE SUBSEQUENT YEAR.
   § 2. This act shall take effect immediately and  shall  be  deemed  to
 have  been  in  full  force  and  effect  on  and after January 1, 2018;
 provided further, this act shall apply to all tax years commencing on or
 after January 1, 2018.

Co-Sponsors

S2829A (ACTIVE) - Details

See Assembly Version of this Bill:: A5333
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S5058
2013-2014: S1573
2015-2016: S1388, A6243
2019-2020: S4125, A7226
2021-2022: S4663, A5874
2023-2024: S5276, A2295

S2829A (ACTIVE) - Summary

Creates a disabled person retrofit tax credit.

S2829A (ACTIVE) - Sponsor Memo

 
BILL NUMBER: S2829A

SPONSOR: PARKER
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating a
disabled person retrofit tax credit

 
PURPOSE:

To provide an incentive for owners of residential buildings to retrofit
homes for access to the disabled.

 
SUMMARY OF PROVISIONS:

Section One of the bill amends Section 606 of the tax law to allow a
taxpayer a tax credit to be equal to thirty percent, with a maximum of
$5,000 dollars, of the cost of expenditures for retrofitting a home for
disabled access- Qualified improvements include:

*A no-step entrance or entrance allowing access to the residence;

*Interior passage doors providing at least thirty-two in wide opening;

*Reinforcements in bathroom walls allowing installation of grab bars
around the toilet, tub and shower; and

*Light switches and outlets Placed in locations accessible to disabled
Persons.

This credit shall be limited to one million dollars per year and will be
allocated among tax payers based on the order of the date of filing.

 
EXISTING LAW:

None.

 
JUSTIFICATION:

Many homeowners discover that retro-fitting homes to allow better access
for the disabled cost prohibitive and be deterred from making the
improvements. This legislation would provide a tax credit that is equal
to thirty percent of the cost expenditures, up to $5,000 for making
qualified improvements.

 
LEGISLATIVE HISTORY:

2015-2016: S.1388E - Amend and Recommit to Investigations and Gov't
Operations
2013-2014: S.1573A - Amend and Recommit to Investigations and Gov't
Operations

 
FISCAL IMPLICATIONS:

To be determined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall be deemed to have been
in full force and effect on January 1, 2018; Provided further, this act
shall apply to all tax years commencing on or after January 1, 2018.

S2829A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  2829--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 17, 2017
                                ___________
 
 Introduced  by  Sen.  PARKER -- 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 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 (jjj) to read as follows:
   (JJJ) DISABLED PERSON RETROFIT  TAX  CREDIT.  (1)  FOR  TAXABLE  YEARS
 BEGINNING  ON  OR AFTER JANUARY FIRST, TWO THOUSAND NINETEEN, 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.
                                                            LBD06269-03-8

 S. 2829--A                          2
 
   (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;
   (C) REINFORCEMENTS IN BATHROOM WALLS  ALLOWING  INSTALLATION  OF  GRAB
 BARS AROUND THE TOILET, TUB AND SHOWER; AND
   (D) LIGHT SWITCHES AND OUTLETS PLACED IN LOCATIONS ACCESSIBLE TO DISA-
 BLED PERSONS.
   (3)  IF  THE  AMOUNT  OF  CREDIT ALLOWABLE UNDER THIS SUBSECTION SHALL
 EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS MAY BE CARRIED  OVER
 TO  THE  FOLLOWING YEAR OR YEARS AND MAY BE DEDUCTED FROM THE TAXPAYER'S
 TAX FOR SUCH YEAR OR YEARS.
   (4) (A) THE PROVISIONS OF THIS  SUBSECTION  SHALL  NOT  APPLY  TO  ANY
 DWELLING OWNED SOLELY FOR COMMERCIAL PURPOSES. IN THE CASE OF A BUILDING
 WHERE  LESS  THAN  THE  ENTIRE  BUILDING  IS  USED AS A RESIDENCE OF THE
 TAXPAYER, ONLY THE PORTION OF THE TOTAL EXPENDITURES MADE IN THE  BUILD-
 ING  THAT  IS  ATTRIBUTABLE  TO  THE  RESIDENCE OF THE TAXPAYER SHALL BE
 TREATED AS QUALIFIED EXPENDITURES FOR THE PURPOSES OF THIS SUBSECTION.
   (B) IF THE TAXPAYER OCCUPIES THE DWELLING AS HIS OR HER PRIMARY  RESI-
 DENCE  FOR  ONLY  A  PORTION  OF A TAX YEAR IN WHICH A CREDIT UNDER THIS
 SUBSECTION IS CLAIMED, THE AMOUNT  OF  THE  ALLOWABLE  CREDIT  SHALL  BE
 REDUCED  IN PROPORTION TO THE AMOUNT OF TIME THE TAXPAYER DID NOT OCCUPY
 THE DWELLING AS HIS OR HER PRIMARY RESIDENCE.
   (C) IN THE CASE OF A DWELLING THAT IS OWNED BY AND IS A  RESIDENCE  OF
 TWO  OR  MORE PERSONS, OTHER THAN A HUSBAND AND WIFE, THE PORTION OF THE
 TOTAL EXPENDITURES MADE IN THE REHABILITATION OF THE  BUILDING  THAT  IS
 ATTRIBUTABLE  TO EACH TAXPAYER SHALL BE EQUAL TO THE TAXPAYER'S SHARE OF
 OWNERSHIP IN SUCH BUILDING.
   (5) THE TAXPAYER SHALL FURNISH SUCH INFORMATION  AS  THE  COMMISSIONER
 DETERMINES IS NECESSARY TO DETERMINE ANY CREDIT UNDER THIS SUBSECTION.
   (6)  THE  AGGREGATE AMOUNT OF TAX CREDITS ALLOWED SHALL BE ONE MILLION
 DOLLARS EACH YEAR. SUCH AGGREGATE AMOUNT OF CREDITS SHALL  BE  ALLOCATED
 BY  THE  DEPARTMENT  AMONG TAXPAYERS IN ORDER OF PRIORITY BASED UPON THE
 DATE OF FILING. IF THE TOTAL AMOUNT OF ALLOCATED CREDITS APPLIED FOR  IN
 ANY  PARTICULAR YEAR EXCEEDS THE AGGREGATE AMOUNT OF TAX CREDITS ALLOWED
 FOR SUCH YEAR UNDER THIS SECTION, SUCH EXCESS SHALL BE TREATED AS HAVING
 BEEN APPLIED FOR ON THE FIRST DAY OF THE SUBSEQUENT YEAR.
   § 2. This act shall take effect immediately and  shall  be  deemed  to
 have  been  in  full  force  and  effect  on  and after January 1, 2019;
 provided further, this act shall apply to all tax years commencing on or
 after January 1, 2019.

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The New York State Senate

senate Bill S2829A

Sponsored By

Archive: Last Bill Status Via A5333 - Vetoed by Governor

Your Voice

Actions

Votes

Jun 19, 2018 - floor Vote

Floor Vote: Jun 19, 2018

Jun 19, 2018 - Rules committee Vote

Rules Committee Vote: Jun 19, 2018

Bill Amendments

S2829 - Details

S2829 - Summary

S2829 - Sponsor Memo

S2829 - Bill Text download pdf

Co-Sponsors

S2829A (ACTIVE) - Details

S2829A (ACTIVE) - Summary

S2829A (ACTIVE) - Sponsor Memo

S2829A (ACTIVE) - Bill Text download pdf

Comments

senate Bill S2829A

Share this bill

Sponsored By

Kevin S. Parker

Archive: Last Bill Status Via A5333 - Vetoed by Governor

Your Voice

Actions

Votes

Jun 19, 2018 - floor Vote

Floor Vote: Jun 19, 2018

Jun 19, 2018 - Rules committee Vote

Rules Committee Vote: Jun 19, 2018

Bill Amendments

S2829 - Details

S2829 - Summary

S2829 - Sponsor Memo

S2829 - Bill Text download pdf

Co-Sponsors

Luis R. Sepúlveda

S2829A (ACTIVE) - Details

S2829A (ACTIVE) - Summary

S2829A (ACTIVE) - Sponsor Memo

S2829A (ACTIVE) - Bill Text download pdf

Comments