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Sponsors
No co-sponsors yet.
History
- Print number 264b
- Amend and recommit to finance
- Reported and committed to finance
- Print number 264a
- Amend and recommit to investigations and government operations
- Referred to investigations and government operations
- Referred to investigations and government operations
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 the disabled who must restructure their homes in order to increase safety.
Summary of specific provisions
Section 1. Amends the Tax Law, section 606, adds a new subsection (ccc). Provides that a resident owner of real property who is a qualified senior citizen shall be allowed a credit against the tax otherwise due for the installation of grab bars. Establishes the following tax credit schedule: A) 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) four hundred dollars for the purchase and installation requiring anchoring that entails the removal and replacement of surface tiles and/or facade: or C) eight hundred dollars for the purchase and installation requiring anchoring that entails the removal and replacement of surface tiles and underpayment behind the removed tiles. Defines a qualified senior citizen as "a senior citizen who is sixty-five years of age or older, or individuals considered disabled and receiving social security disability benefits."
Section 2. Effective Date
Existing law
None.
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. Simple measures such as installing a grab bar may delay and in fact prevent placement in more expensive institutional care.
Prior legislative history
2014: S.344-A - Amend and Recommit to Investigations and Government Operations 2013: S.344- Referred to Investigations and Government Operations 2012: S.120-A - Amend and Recommit to Investigations and Government Operations 2011: S.120- Defeated in Investigations and Government Operations 2009-10: S.4977 - Referred to Investigations and Government Operations/A.4713 Referred to Ways and Means 2007-08: A.4682 - Referred to Ways and Means 2005-06: A.5439 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, 2018.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.