What's happening
This bill creates a tax credit of up to $750 for individuals who replace personal property damaged by bedbug infestations.
Why it matters
Helps offset unexpected financial burdens. Bedbug infestations often force individuals to discard and replace costly items like mattresses, furniture, and rugs—expenses that may not be covered by insurance or landlords. This tax credit directly reduces the out-of-pocket impact for affected residents.
Targets a growing urban health and housing issue. Bedbug outbreaks are increasingly common in dense urban settings, disproportionately affecting renters, low-income households, and those with limited resources to quickly replace infested belongings.
Encourages prompt and thorough response to infestations. By making it less costly to replace damaged property, the bill could discourage residents from attempting to salvage infested items, which can contribute to the wider spread of bedbugs within buildings or communities.
Requires state oversight to prevent abuse. The bill mandates that the commissioner establish certification procedures, which means there will be some process to verify legitimate claims—potentially preventing fraud and ensuring the credit aids those truly impacted.
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Who cares
Headline styles
Tax Credit for Bedbug Losses
Plain English, a few words. Used as the page title.
Sponsors
4 Co-sponsors
3 Multi-sponsors
History
- Referred to ways and means
- Referred to ways and means
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.
Tax Credit for Bedbug Losses
In Senate Committee · Investigations And Government Operations · Sponsor Marisol Alcantara
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
483
2017-2018 Regular Sessions
IN ASSEMBLY
January 9, 2017
Introduced by M. of A. ROSENTHAL, TITUS, RIVERA, PERRY, COLTON -- Multi-Sponsored by -- M. of A. CRESPO, GLICK, JAFFEE -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a tax credit for personal property replacement as a result of bedbug infestation
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (ccc) to read as follows:
(ccc) Personal property replacement credit. (1) General. An individual taxpayer shall be allowed a credit against the tax imposed by this article equal to fifteen percent of qualified personal property replacement expenditures, and not to exceed seven hundred fifty dollars.
(2) Qualified personal property replacement expenditures. (A) The term "qualified personal property replacement expenditures" means expenditures made for the replacement of personal property due to bedbug damage.
(B) Such qualified expenditures shall include but not be limited to furniture, rugs or other home goods that may be damaged by bedbug infestation.
(C) Such qualified personal property replacement expenditures shall not include interest or other finance charges.
(3) Certification for credit allowance. The commissioner shall determine the procedure for certification for the credit authorized pursuant to this subsection.
§ 2. This act shall take effect immediately and shall apply to taxable years beginning on and after the first of January next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04939-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.