BILL NUMBER:S3299

TITLE OF BILL:  An act to amend the tax law, in relation to enacting
"Averyana's law"

PURPOSE OR GENERAL IDEA OF BILL:  This legislation is provides a tax
credit for the installation and purchase of a photoelectric smoke detec-
tor.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 this act shall be known as Avervana's Law.

Section 2 amends section 606 of the tax law by adding a new subsection
vv: (vv) Credit for installation of photoelectric smoke detectors.  Any
resident owner of real property as defined in section one hundred two of
the real property tax law shall be allowed a credit against the tax
otherwise imposed under this article in an amount equal to the cost of
purchasing and installing photoelectric smoke detectors in his or her
residence.

Section 3 this act shall take effect immediately and shall apply to
taxable 12 years beginning on or after January 1, 2012.

JUSTIFICATION:  On March 11, 2012, two year old Averyana Dale tragically
lost her life due to smoke inhalation in a fire in Auburn, NY. It was
              

later determined that the fire was a smoldering fire, which produces a
significant amount of smoke, but very little actual flame.

Currently there are two types of smoke detectors available in the market
place, Ionization and Photoelectric. Ionization detectors are present in
about 9556 of homes. Unfortunately these types of detectors have a high
rate of failure when detecting smoldering fires. Photoelectric detectors
on the other hand, are extremely successful at detecting smoldering
fires.

Averyana Dale most likely lost her life because the ionization smoke
detector that was present in the home she was in did not alert her to
the fire until it was too late. If a photoelectric detector had been in
the home, it is considerably more likely she would have been alerted to
the smoke sooner and would have made it out safely.

This legislation is meant to provide an incentive for homeowners to
purchase photoelectric detectors. These detectors will save lives by
adding an extra layer of protection for anyone who may experience a
fire.

PRIOR LEGISLATIVE HISTORY: S7382B of 2012

FISCAL IMPLICATIONS:  To be determined.

EFFECTIVE DATE:  This act shall take effect immediately and shall apply
to taxable 12 years beginning on or after January 1, 2012.

                                BILL NUMBER:S3299A               REVISED 3/6/13

TITLE  OF BILL:   An act to amend the tax law, in relation to enacting
"Averyana's law"

PURPOSE OR GENERAL IDEA OF  BILL:  This  legislation  provides  a  tax
credit  for  the  installation  and  purchase  of  smoke  alarms  with
photoelectric technology.

SUMMARY OF SPECIFIC PROVISIONS

Section 1 this act shall be known as Averyana's Law.

Section 2 amends section 606 of the tax law by adding a new subsection

Section 3 this act shall take effect immediately and  shall  apply  to
taxable years beginning on or after January 1, 2013.

JUSTIFICATION:   On  March  11,  2012,  two  year  old  Averyana  Dale
tragically lost her life due to smoke inhalation in a fire in  Auburn,
NY. It was later determined that the fire was a smoldering fire, which
produces a significant amount of smoke, but very little actual flame.

Currently  there  are  two  types  of smoke detectors available in the
market place, Ionization and Photoelectric. Ionization  detectors  are
present in about 95t of homes. Some studies have shown that ionization