Establishes a GPS smartcard advisory council; and provides a personal income tax credit for the purchase of a GPS smartcard

3 Co-sponsors

• Brian X. Foley
• Hiram Monserrate
• Kevin S. Parker

Title of bill

An act to amend the executive law, in relation to establishing a GPS smartcard technology advisory council and to amend the tax law, in relation to providing a personal income tax credit for the purchase of smart chip global tracking (GPS) smartcard for kids

Purpose

The purpose of this bill is to provide a tax credit for the purchase of a GPS Smartcard for parents who might need help locating their child.

Summary of provisions

This bill amends Article 35 of the New York State Executive Law by adding § 837-s. § 837-s will create a GPS SmartCard Technology Advisory Council that would consist of eight total members. Five or these members would belong to the missing and exploited children clearinghouse of the Division of Criminal Justice Services. The other three members would need a least five years of experience in technology of locator systems and/or global positioning system technology. In addition to this new section this bill would give parents a refundable credit towards the Personal Income Tax for the cost of a GPS Smart card purchased for their children up to seventy-five dollars per unit. In order to receive this refundable credit the child cannot exceed seventeen years of age.

Existing law

STATUS: S.7164 ADAMS No Same as ON FILE: 03/17/08 Executive Law

TITLE....Establishes a GPS Smartcard Advisory Council; and provides a personal income tax credit for the purchase of a GPS Smartcard 03/14/08 REFERRED TO FINANCE

Justification

In New York State there are a great number of children that come up missing each day. There are a variety of forms that a parent can lose track of their child; runaway, kidnapped, lost, etc. By creating this new council to oversee global tracking devices for children, parents increase their chances of tracking their children if anything unexpected happens to them. It also assists police officials a great deal when a child is reported missing and they are running an investigation. By providing a refundable tax credit when parents purchase the GPS Smartcard, more parents will be in the financial position to purchase the device for their child/children. This will not only help parents and police officials but it will also provide additional security for the child who carries one of these tracking devices.

Fiscal implications

None.

Local fiscal implications

None.

Effective date

This Act shall take effect immediately; provided, that the members of the GPS Smart card technology advisory council established pursuant to section one of this act shall have become a law; and provided, further that the tax credit for GPS Smart cards provided by section two of this act shall apply to taxable years beginning on and after the first of January next succeeding the date on which this act shall have become a law.