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History
- Referred to investigations and government operations
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Provides a credit against tax for the purchase and installation of grab bars
In Assembly Committee · Ways And Means · Sponsor Adriano Espaillat
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing a credit against tax for the purchase and installation of grab bars
Purpose or general idea of bill
To provide some aid to senior citizens and disabled who must restructure their homes in order to increase safety.
Summary of specific provisions
Section 1. Section 606 of the tax law is amended by adding a new subsection (qq) to read as follows: (qq) Credit for installation of grab bars. (1) A resident owner of real property, as defined in subdivision twelve of section one hundred two of the real property tax law, who is a qualified senior citizen shall be allowed a credit against the tax otherwise due under this article in an amount in accordance to the following schedule:
A) a credit of two hundred and fifty dollars for the purchase and installation requiring anchoring by screws or toggles where there is no removal of surface tiles or facade within the tub area;
B) a credit of four hundred dollars for the purchase and installation requiring anchoring that entails the removal and replacement of surface tiles and/or facade: or
C) a credit of eight hundred dollars for the purchase and installation requiring anchoring that entails the removal and replacement of surface tiles and underlayment behind the removed tiles.
(2) For the purpose of this subsection, qualified senior citizen "shall mean a senior citizen who is sixty-five years of age or older, or individuals considered disabled and receiving social security disability benefits.
Justification
Senior citizens and disabled individuals live on fixed incomes. Good government should help those individuals by providing an incentive to make them take the extra precaution and install a grab bar. Senior citizens and the disabled should not have to choose food over safety.
Prior legislative history
2005/06: A.5439 2007/08: A.4682 referred to ways and means
Fiscal implications
To be determined
Effective date
This act shall take effect immediately and shall apply to personal income taxable years beginning on and after January 1, 2010
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.