S T A T E O F N E W Y O R K
________________________________________________________________________
2238
2023-2024 Regular Sessions
I N S E N A T E
January 19, 2023
___________
Introduced by Sen. WEIK -- 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 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