S T A T E O F N E W Y O R K
________________________________________________________________________
7226
2019-2020 Regular Sessions
I N A S S E M B L Y
April 15, 2019
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Introduced by M. of A. WEPRIN, JAFFEE, MOSLEY -- 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 (jjj) to read as follows:
(JJJ) DISABLED PERSON RETROFIT TAX CREDIT. (1) FOR TAXABLE YEARS
BEGINNING ON OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY, A TAXPAYER WHO
HAS A DISABILITY SHALL BE ALLOWED A CREDIT, TO BE COMPUTED AS HEREINAFT-
ER 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 DOMI-
CILE AND MAY BE ALLOWED IN THE FOLLOWING 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 PARTIC-
ULAR 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 DOMICILE AND AT WHICH THE TAXPAYER
INSTALLS QUALIFIED IMPROVEMENTS.
(2) AS USED IN THIS SUBSECTION "DISABILITY" MEANS:
(A) A PHYSICAL, MENTAL OR MEDICAL IMPAIRMENT RESULTING FROM ANATOM-
ICAL, PHYSIOLOGICAL, GENETIC OR NEUROLOGICAL CONDITIONS WHICH PREVENTS
THE EXERCISE OF A NORMAL BODILY FUNCTION OR IS DEMONSTRABLE BY MEDICALLY
ACCEPTED CLINICAL OR LABORATORY DIAGNOSTIC TECHNIQUES;
(B) A RECORD OF SUCH AN IMPAIRMENT; OR
(C) A CONDITION REGARDED BY OTHERS AS SUCH AN IMPAIRMENT.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09399-02-9
A. 7226 2
(3) 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;
(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.
(4) 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.
(5) (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 DOMICILE 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 PROPOR-
TION TO THE AMOUNT OF TIME THE TAXPAYER DID NOT OCCUPY THE DWELLING AS
HIS OR HER DOMICILE.
(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.
(6) THE TAXPAYER SHALL FURNISH SUCH INFORMATION AS THE COMMISSIONER
DETERMINES IS NECESSARY TO DETERMINE ANY CREDIT UNDER THIS SUBSECTION.
(7) THE AGGREGATE AMOUNT OF TAX CREDITS ALLOWED SHALL BE FIVE HUNDRED
THOUSAND DOLLARS EACH YEAR. SUCH AGGREGATE AMOUNT OF CREDITS SHALL BE
ALLOCATED BY THE DEPARTMENT.
(8) THE CREDIT PROVIDED FOR UNDER THIS SUBSECTION SHALL BE LIMITED TO
TAXPAYERS WHO ARE ABLE TO FURNISH ANY AND ALL REQUESTED INFORMATION TO
THE COMMISSIONER TO DETERMINE ELIGIBILITY FOR SUCH CREDIT.
§ 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after January 1, 2020;
provided further, this act shall apply to all tax years commencing on or
after January 1, 2020.