What's happening
This bill creates a tax credit for senior citizens and disabled individuals who purchase and install grab bars in their homes.
Why it matters
Promotes Home Safety and Independence. By providing a tax credit for installing grab bars, the bill encourages seniors and disabled individuals to make home modifications that can prevent falls, injuries, and hospitalizations, supporting their ability to live independently.
Targets Financial Relief Where Most Needed. The credit is specifically for senior citizens (65+) and disabled individuals, groups who are statistically at higher risk for mobility issues and who may be on fixed or limited incomes, making safety upgrades more attainable.
Scales Support Based on Installation Complexity. The bill differentiates credit amounts ($250, $400, $800) depending on how extensive the installation work is, ensuring that those who face more complicated, expensive renovations receive greater financial assistance.
May Reduce Healthcare Costs. By facilitating preventative home modifications, the bill could help lower public and private healthcare expenditures related to falls and injuries among seniors and disabled residents.
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Who cares
Headline styles
Tax Credit for Grab Bars
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
4886
2017-2018 Regular Sessions
IN SENATE
March 3, 2017
Introduced by Sen. DIAZ -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to providing a credit against tax for the purchase and installation of grab bars
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) 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 with the following schedule:
(A) a credit of two hundred fifty dollars for the purchase and installation requiring anchoring by screws or toggles where there is no removal of surface tiles or surrounding 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 surrounding 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 purposes of this subsection, "qualified senior citizen" shall mean a senior citizen who is sixty-five years of age or older, or individuals considered disabled or receiving social security disability benefits.
§ 2. This act shall take effect immediately and shall apply to personal income taxable years beginning on and after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07240-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
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
2016: S.264B - REPORTED AND COMMITTED TO FINANCE/AMEND AND RECOMMIT TO FINANCE 2016: S.264A- AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 2015: S.264 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS 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, 2019.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.