Senate Bill S2246

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2246
 
                        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 Housing, Construction  and
   Community Development
 
 AN ACT to amend the executive law and the tax law, in relation to enact-
   ing the "opened physician entrance (OPEN) act"

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Short title. This act shall be known and may  be  cited  as
 the "opened physician entrance (OPEN) act".
   §  2.  Section  378  of  the  executive law is amended by adding a new
 subdivision 3-a to read as follows:
   3-A. A. STANDARDS FOR INSTALLATION OF AUTOMATIC ENTRY DOORS  REQUIRING
 THAT:
   (I)  EVERY  HEALTH  CARE  PROVIDER'S  OFFICE  THAT PROVIDES OUTPATIENT
 MEDICAL SERVICES SHALL HAVE INSTALLED AT LEAST ONE AUTOMATIC ENTRY  DOOR
 THAT ACCOMODATES PERSONS WITH A DISABILITY;
   (II)  SUCH  ENTRY  DOOR  SHALL  BE CAPABLE OF BEING OPERATED ELECTRON-
 ICALLY, EITHER BY SENSOR OR WALL SWITCH; AND
   (III) SUCH ENTRY DOOR SHALL ALLOW ENTRANCE TO  AREAS  OF  SUCH  OFFICE
 THAT ARE INTENDED TO BE ACCESSED BY PATIENTS, INCLUDING A WAITING ROOM.
   B.  FOR  THE  PURPOSES OF THIS SUBDIVISION, "PERSON WITH A DISABILITY"
 MEANS ANY PERSON WITH A DISABILITY AS THAT TERM IS DEFINED  IN  SUBDIVI-
 SION TWENTY-ONE OF SECTION TWO HUNDRED NINETY-TWO OF THIS CHAPTER.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (ooo) to read as follows:
   (OOO) AUTOMATIC ENTRY DOORS TAX CREDIT FOR HEALTH CARE PROVIDERS.  (1)
 ALLOWANCE  OF  CREDIT.  FOR  TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
 FIRST, TWO THOUSAND TWENTY-FOUR, A TAXPAYER SHALL BE ALLOWED  A  CREDIT,
 TO  BE COMPUTED AS HEREINAFTER PROVIDED, AGAINST THE TAX IMPOSED BY THIS
 ARTICLE. THE AMOUNT OF THE CREDIT SHALL BE UP TO TWO THOUSAND DOLLARS OF
 THE COST OF INSTALLATION OF AN AUTOMATIC ENTRY DOOR  BY  A  HEALTH  CARE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05816-01-3
              

 S. 2246                             2
 
 PROVIDER AS REQUIRED BY ARTICLE EIGHTEEN OF THE EXECUTIVE LAW, PROVIDED,
 HOWEVER,  THAT THIS SUBSECTION SHALL APPLY ONLY TO HEALTH CARE PROVIDERS
 WHO DID NOT ALREADY HAVE AN AUTOMATIC ENTRY DOOR  AS  OF  THE  EFFECTIVE
 DATE OF THIS SUBSECTION.
   (2)  APPLICATION  OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
 THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR
 SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF  TAX  TO  BE
 CREDITED  OR  REFUNDED  IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX
 HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO  INTEREST
 SHALL BE PAID THEREON.
   §  4. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 59 to read as follows:
   59. AUTOMATIC ENTRY DOORS TAX CREDIT FOR HEALTH CARE PROVIDERS.
   (1) ALLOWANCE OF CREDIT. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANU-
 ARY FIRST, TWO THOUSAND TWENTY-FOUR, A TAXPAYER SHALL BE ALLOWED A CRED-
 IT, TO BE COMPUTED AS HEREINAFTER PROVIDED, AGAINST THE TAX  IMPOSED  BY
 THIS  ARTICLE.  THE  AMOUNT  OF  THE  CREDIT SHALL BE UP TO TWO THOUSAND
 DOLLARS OF THE COST OF INSTALLATION OF AN  AUTOMATIC  ENTRY  DOOR  BY  A
 HEALTH  CARE  PROVIDER  AS REQUIRED BY ARTICLE EIGHTEEN OF THE EXECUTIVE
 LAW, PROVIDED, HOWEVER, THAT THIS SUBDIVISION SHALL APPLY ONLY TO HEALTH
 CARE PROVIDERS WHO DID NOT ALREADY HAVE AN AUTOMATIC ENTRY  DOOR  AS  OF
 THE EFFECTIVE DATE OF THIS SUBDIVISION.
   (2)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  FIXED  DOLLAR  MINIMUM  AMOUNT PRESCRIBED IN PARAGRAPH (D) OF
 SUBDIVISION ONE OF SECTION TWO HUNDRED TEN OF THIS CHAPTER.  HOWEVER, IF
 THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
 REDUCES THE TAX TO SUCH AMOUNT OR IF THE  TAXPAYER  OTHERWISE  PAYS  TAX
 BASED  ON THE FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT
 DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS  AN  OVERPAYMENT  OF
 TAX  TO  BE  CREDITED  OR  REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
 SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER,  THE
 PROVISIONS  OF  SUBSECTION  (C)  OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   § 5. This act shall take effect on the ninetieth day  after  it  shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal  of  any  rule  or regulation necessary for the implementation of
 this act on its effective date are authorized to be made  and  completed
 on or before such effective date.