NY State Senate Bill 2019-S4767

Senate Bill S4767

2019-2020 Legislative Session

Relates to creating a tax credit for taxpayers who purchase and install a water filtration or purification system in their residence or business

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 08, 2020	referred to budget and revenue
Mar 25, 2019	referred to budget and revenue

2019-S4767 (ACTIVE) - Details

See Assembly Version of this Bill:: A3854
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: A10783
2021-2022: S2128, A3562
2023-2024: S4458, A3739

2019-S4767 (ACTIVE) - Summary

Relates to creating a tax credit for taxpayers who purchase and install a water filtration or purification system in their residence or business.

2019-S4767 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4767

SPONSOR: JORDAN
 
TITLE OF BILL:  An act to amend the tax law, in relation to creating a
tax credit for households or businesses that install a water purifica-
tion or filtration system

 
PURPOSE OR GENERAL IDEA OF BILL:

To alleviate the financial burden on those who choose to have profes-
sionally installed water purification or filtration systems in order to
access potable water in their homes or businesses.

 
SUMMARY OF PROVISIONS:

Section 1 amends the executive law by adding a new subsection jjj to
read as follows: water filtration or purification tax credit. A taxpayer
who purchases and installs a water purification or filtration system in
their residence and/or business, if such residence or business is
located within this state, shall be allowed a tax credit against the tax
otherwise imposed under this article in an amount equal to five hundred

dollars.

Section 2 sets forth the effective date.

 
JUSTIFICATION:

Across the state, we have seen instances of contamination in our drink-
ing water. In many cases, the best method to reduce or eliminate the
contamination is through the professional installation of a water
purification or filtration system. The purchase and installation of the
water purification or filtration systems can cause a significant finan-
cial burden on the individuals, families, and businesses. Their water
was contaminated through no fault of their own, and they should not be
expected to bear the burden of this corrective measure.

 
PRIOR LEGISLATIVE HISTORY:

2018: A. 10783 - Died in ways and means

 
FISCAL IMPLICATIONS:

To be determined

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2019.

2019-S4767 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4767
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              March 25, 2019
                                ___________
 
 Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to creating a  tax  credit  for
   households  or businesses that install a water purification or filtra-
   tion system

   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) WATER FILTRATION OR PURIFICATION TAX CREDIT. (1) A TAXPAYER  WHO
 PURCHASES  AND  INSTALLS  A  WATER  PURIFICATION OR FILTRATION SYSTEM IN
 THEIR RESIDENCE AND/OR  BUSINESS,  IF  SUCH  RESIDENCE  OR  BUSINESS  IS
 LOCATED  WITHIN  THIS  STATE,  SHALL BE ALLOWED A CREDIT AGAINST THE TAX
 OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO FIVE  HUNDRED
 DOLLARS.
   (2)  A TAXPAYER MAY CLAIM ONE CREDIT PURSUANT TO PARAGRAPH ONE OF THIS
 SUBSECTION FOR  EACH  RESIDENCE  OR  BUSINESS  FOR  WHICH  THE  TAXPAYER
 PURCHASES AND INSTALLS A NEW WATER PURIFICATION OR FILTRATION SYSTEM.
   (3)  FOR  PURPOSES OF THIS SUBSECTION A "WATER PURIFICATION OR FILTRA-
 TION SYSTEM" SHALL MEAN A SYSTEM THAT REMOVES IMPURITIES FROM  WATER  BY
 MEANS  OF  A  FINE  PHYSICAL BARRIER, A CHEMICAL PROCESS OR A BIOLOGICAL
 PROCESS THAT WAS INSTALLED BY A PROFESSIONAL.
   § 2. 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.
                                                            LBD02033-01-9

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