The New York State Senate

                    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
                               ___________

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.