Assembly Bill A9534

2023-2024 Legislative Session

Establishes a tax deduction for certain homeowners for the cost of sidewalk repairs

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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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2023-A9534 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §612, Tax L
Versions Introduced in 2025-2026 Legislative Session:
A3900

2023-A9534 (ACTIVE) - Summary

Establishes a tax deduction for homeowners in a city with a population of one million or more for the cost of sidewalk repairs.

2023-A9534 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9534
 
                           I N  A S S E M B L Y
 
                              March 20, 2024
                                ___________
 
 Introduced by M. of A. WILLIAMS -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing a tax deduction
   for sidewalk repairs
 
   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 48 to read as follows:
   (48) THE AMOUNT PAID OR INCURRED DURING THE TAXABLE YEAR BY A HOMEOWN-
 ER  IN A CITY WITH A POPULATION OF ONE MILLION OR MORE FOR THE REPAIR OF
 SIDEWALK VIOLATIONS ON SIDEWALKS ABUTTING LAND OWNED BY SUCH HOMEOWNER.
   § 2. This act shall take effect immediately.
 
 
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14883-01-4

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