What's happening
This bill creates a tax credit for homeowners who retrofit their primary residence with accessibility improvements for disabled persons.
Why it matters
Targets specific accessibility upgrades. The credit only applies to certain improvements—like no-step entrances, wider interior doors, reinforced bathroom walls for grab bars, and accessible light switches/outlets—directly supporting independent living for disabled individuals.
Caps and limits ensure broad but controlled impact. Each qualifying homeowner can claim up to 30% of retrofit costs, with a lifetime maximum of $5,000 per dwelling, and a statewide annual cap of $1 million, which may influence how many people benefit each year.
Incentivizes timely action and fair distribution. Credits are allocated on a first-come, first-served basis each year, and unused credits roll over to subsequent years if the statewide cap is met, encouraging early application and efficient use of funds.
Designed to focus on primary residences and prevent abuse. Only primary residences (not commercial properties or second homes) are eligible, and the credit amount is adjusted for partial-year occupancy or shared ownership, ensuring the benefit goes to those directly impacted.
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Who cares
Headline styles
Tax Credit for Accessibility Upgrades
Plain English, a few words. Used as the page title.
Sponsors
2 Co-sponsors
History
- Tabled
- Vetoed memo.300
- Delivered to governor
- Returned to assembly
- Passed senateVote 62–0
- 3rd reading cal.1932
- Substituted for S2829A
- Referred to investigations and government operations
- Delivered to senate
- Passed assembly
- Amended on third reading 5333a
- Ordered to third reading cal.382
Show 10 earlier actions
- Returned to assembly
- Died in senate
- Referred to investigations and government operations
- Delivered to senate
- Passed assembly
- Ordered to third reading rules cal.67
- Rules report cal.67
- Reported
- Reported referred to rules
- 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 Disability Retrofits
Senate Floor Calendar · Sponsor Kevin S. Parker
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5333--A Cal. No. 382
2017-2018 Regular Sessions
IN ASSEMBLY
February 8, 2017
Introduced by M. of A. WEPRIN, JAFFEE, MOSLEY -- read once and referred to the Committee on Ways and Means -- ordered to a third reading, amended and ordered reprinted, retaining its place on the order of third reading
AN ACT to amend the tax law, in relation to creating a disabled person retrofit tax credit
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 (jjj) to read as follows:
(jjj) Disabled person retrofit tax credit. (1) For taxable years beginning on or after January first, two thousand nineteen, 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 equal to thirty percent of the cost of the expenditures made by the taxpayer with respect to the installation of qualified improvements at a dwelling occupied by the taxpayer as his or her primary residence and may be allowed in the taxable year in which the expenditure is incurred; provided that the lifetime credit allowable with regard to expenditures for the installation of qualified improvements at a particular dwelling by any taxpayer shall not exceed five thousand dollars in the aggregate for improvements made to that dwelling. Subject to the provisions of this subsection, a taxpayer shall be allowed a credit, not to exceed five thousand dollars in the aggregate, for each dwelling that the taxpayer occupies as his or her primary residence and at which the taxpayer installs qualified improvements.
(2) As used in this subsection "qualified improvements" means the installation of:
(A) a no-step entrance or entrances allowing access into the residence;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06269-02-8
A. 5333--A 2
(B) interior passage doors providing at least a thirty-two inch wide opening;
(C) reinforcements in bathroom walls allowing installation of grab bars around the toilet, tub and shower; and
(D) light switches and outlets placed in locations accessible to disabled persons.
(3) If the amount of credit allowable under this subsection shall exceed the taxpayer's tax for such year, the excess may be carried over to the following year or years and may be deducted from the taxpayer's tax for such year or years.
(4) (A) The provisions of this subsection shall not apply to any dwelling owned solely for commercial purposes. In the case of a building where less than the entire building is used as a residence of the taxpayer, only the portion of the total expenditures made in the building that is attributable to the residence of the taxpayer shall be treated as qualified expenditures for the purposes of this subsection.
(B) If the taxpayer occupies the dwelling as his or her primary residence for only a portion of a tax year in which a credit under this subsection is claimed, the amount of the allowable credit shall be reduced in proportion to the amount of time the taxpayer did not occupy the dwelling as his or her primary residence.
(C) In the case of a dwelling that is owned by and is a residence of two or more persons, other than a husband and wife, the portion of the total expenditures made in the rehabilitation of the building that is attributable to each taxpayer shall be equal to the taxpayer's share of ownership in such building.
(5) The taxpayer shall furnish such information as the commissioner determines is necessary to determine any credit under this subsection.
(6) The aggregate amount of tax credits allowed shall be one million dollars each year. Such aggregate amount of credits shall be allocated by the department among taxpayers in order of priority based upon the date of filing. If the total amount of allocated credits applied for in any particular year exceeds the aggregate amount of tax credits allowed for such year under this section, such excess shall be treated as having been applied for on the first day of the subsequent year.
§ 2. This act shall take effect immediately and shall be deemed to have been in full force and effect on and after January 1, 2019; provided further, this act shall apply to all tax years commencing on or after January 1, 2019.
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.