S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6332
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 5, 2023
                                ___________
 
 Introduced by M. of A. THIELE -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  amend  the tax law, in relation to providing for a personal
   income tax deduction for certain well water testing
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
   Section  1. Subsection (c) of section 612 of the tax law is amended by
 adding a new paragraph 47 to read as follows:
   (47) (A) EXPENSES PAID OR INCURRED DURING THE TAXABLE YEAR,  UP  TO  A
 LIMIT  OF SIX HUNDRED DOLLARS, FOR THE TESTING OF POTABLE WELL WATER FOR
 ANY SUBSTANCES THAT ARE TO  BE  MONITORED  PURSUANT  TO  SECTION  ELEVEN
 HUNDRED  TWELVE  OF  THE PUBLIC HEALTH LAW AND THE FEDERAL SAFE DRINKING
 WATER ACT (42 U.S.C. § 300G-1). SUCH MODIFICATION SHALL ONLY BE  CLAIMED
 BY A PROPERTY OWNER ONCE EVERY THREE YEARS.
   (B)  TO  QUALIFY FOR THIS MODIFICATION, THE WELL WATER TESTING MUST BE
 CONDUCTED BY A STATE CERTIFIED  LABORATORY.  SUCH  CERTIFIED  LABORATORY
 MUST  NOTIFY  THE  PROPERTY  OWNER  IF THE WELL WATER SAMPLE EXCEEDS THE
 STANDARDS FOR POTABLE DRINKING WATER AS SET BY THE DEPARTMENT OF HEALTH.
 THE PROPERTY OWNER MUST REPORT ANY VIOLATION OF THE STANDARDS FOR DRINK-
 ING WATER TO THE LOCAL MUNICIPAL HEALTH DEPARTMENT.
   § 2. This act shall take effect immediately and shall apply to taxable
 years commencing on or after the first of January in the year  in  which
 it shall have become a law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05802-01-3