S T A T E O F N E W Y O R K
________________________________________________________________________
166
2019-2020 Regular Sessions
I N S E N A T E
(PREFILED)
January 9, 2019
___________
Introduced by Sen. HELMING -- 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 enacting "Averyana's law"
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. This act shall be known and may be cited as "Averyana's
law".
§ 2. Section 606 of the tax law is amended by adding a new subsection
(jjj) to read as follows:
(JJJ) CREDIT FOR INSTALLATION OF SMOKE ALARMS. ANY RESIDENT OWNER OF
REAL PROPERTY AS DEFINED IN SECTION ONE HUNDRED TWO OF THE REAL PROPERTY
TAX LAW SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED
UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO THE COST OF PURCHASING AND
INSTALLING CERTAIN SMOKE ALARMS WHICH INCORPORATE PHOTOELECTRIC TECHNOL-
OGY, INCLUDING, BUT NOT LIMITED TO, PHOTOELECTRIC DETECTORS; DUAL
PHOTOELECTRIC/IONIZATION DETECTORS; AND PHOTOELECTRIC/CARBON MONOXIDE
DETECTORS IN HIS OR HER RESIDENCE.
§ 3. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2019.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04932-01-9