Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 17, 2014 |
print number 5221b |
Jan 17, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jun 06, 2013 |
print number 5221a |
Jun 06, 2013 |
amend and recommit to investigations and government operations |
May 14, 2013 |
referred to investigations and government operations |
Senate Bill S5221
2013-2014 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2013-S5221 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S2454
2017-2018: S191
2013-S5221 - Sponsor Memo
BILL NUMBER:S5221 TITLE OF BILL: An act to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe PURPOSE: To make more affordable the purchase of gun safes. SUMMARY OF PROVISIONS: Section one amends Section 606 of the Tax Law by adding a new subsection (ww) which names this tax credit the Home Defense Tax Credit. It provides a tax credit with a five hundred dollar maximum, in an amount equal to one-half of the cost of a gun safe purchased by a taxpayer on or after January 15, 2013. "Gun safe" is also defined. Section two makes such tax credit applicable to taxable years beginning on or after January 1, 2013. EXISTING LAW: Currently, there is no tax credit for the purchase of a gun safe. JUSTIFICATION: The Second Amendment to the Constitution of the United States enshrines the right of the people to keep and bear arms, which is America's first freedom and vital to the preservation of personal liberty. The use of a gun safe for the proper storage of firearms can help safeguard homeowners and their families, while also ensuring that
2013-S5221 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5221 2013-2014 Regular Sessions I N S E N A T E May 14, 2013 ___________ Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 606 of the tax law is amended by adding a new subsection (ww) to read as follows: (WW) HOME DEFENSE TAX CREDIT. A RESIDENT TAXPAYER WHO PURCHASES A GUN SAFE ON OR AFTER JANUARY FIFTEENTH, TWO THOUSAND THIRTEEN SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO ONE-HALF OF THE COST OF SUCH GUN SAFE UP TO A MAXIMUM OF FIVE HUNDRED DOLLARS. AS USED IN THIS SUBSECTION, "GUN SAFE" MEANS A CABINET OF METAL OR OTHER SUFFICIENTLY DURABLE MATERIAL EQUIPPED WITH A KEY OR COMBINATION LOCK DESIGNED TO SECURELY STORE RIFLES, SHOTGUNS OR HANDGUNS. S 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2013. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10766-02-3
2013-S5221A - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S2454
2017-2018: S191
2013-S5221A - Sponsor Memo
BILL NUMBER:S5221A REVISED 6/17/13 TITLE OF BILL: An act to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe PURPOSE: To make more affordable the purchase of gun safes. SUMMARY OF PROVISIONS: Section one amends Section 606 of the Tax Law by adding a new subsection (In) which names this tax credit the Home Defense Tax Credit. It provides a refundable tax credit in an amount equal to twenty-five percent of the cost of a gun safe up to a maximum credit of two hundred fifty dollars purchased by a resident taxpayer on or after January 15, 2013. "Gun safe" is also defined. Section two makes such tax credit applicable to taxable years beginning on or after January l, 2013. EXISTING LAW: Currently, there is no tax credit for the purchase of a gun safe. JUSTIFICATION: The Second Amendment to the Constitution of the United States enshrines the right of the people to keep and bear arms, which is America's first freedom and vital to the preservation of personal liberty. The use of a gun safe for the proper storage of firearms can
2013-S5221A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5221--A 2013-2014 Regular Sessions I N S E N A T E May 14, 2013 ___________ Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 606 of the tax law is amended by adding a new subsection (ww) to read as follows: (WW) HOME DEFENSE TAX CREDIT. (1) A RESIDENT TAXPAYER WHO PURCHASES, UNLESS FOR RESALE, A GUN SAFE SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT OF THE COST OF SUCH GUN SAFE UP TO A MAXIMUM CREDIT OF TWO HUNDRED FIFTY DOLLARS. AS USED IN THIS SUBSECTION, "GUN SAFE" MEANS A CABINET OF METAL OR OTHER SUFFICIENTLY DURABLE MATERIAL EQUIPPED WITH A KEY OR COMBINATION LOCK DESIGNED TO SECURELY STORE RIFLES, SHOTGUNS OR HANDGUNS. (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. S 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2013. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10766-04-3
co-Sponsors
(R, C, IP) Senate District
2013-S5221B (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S2454
2017-2018: S191
2013-S5221B (ACTIVE) - Sponsor Memo
BILL NUMBER:S5221B TITLE OF BILL: An act to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe PURPOSE: To make more affordable the purchase of gun safes. SUMMARY OF PROVISIONS: Section one amends Section 606 of the Tax Law by adding a new subsection (m) which names this tax credit the Home Defense Tax Credit. It provides a refundable tax credit in an amount equal to twenty-five percent of the cost of a gun safe up to a maximum credit of two hundred fifty dollars purchased by a resident taxpayer on or after January 15, 2013. "Gun safe" is also defined. Section two makes such tax credit applicable to taxable years beginning on or after January 1, 2014. EXISTING LAW: Currently, there is no tax credit for the purchase of a gun safe. JUSTIFICATION: The Second Amendment to the Constitution of the United States enshrines the right of the people to keep and bear arms, which is America's first freedom and vital to the preservation of personal liberty. The use of a gun safe for the proper storage of firearms can
2013-S5221B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5221--B 2013-2014 Regular Sessions I N S E N A T E May 14, 2013 ___________ Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend the tax law, in relation to providing a tax credit for the cost of purchasing a gun safe THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsections (yy) and (zz) of section 606 of the tax law, as relettered by section 5 of part H of chapter 1 of the laws of 2003, are relettered subsections (yyy) and (zzz) and a new subsection (bbb) is added to read as follows: (BBB) HOME DEFENSE TAX CREDIT. A RESIDENT TAXPAYER WHO PURCHASES A GUN SAFE ON OR AFTER JANUARY FIFTEENTH, TWO THOUSAND THIRTEEN SHALL BE ALLOWED A CREDIT AGAINST THE TAX OTHERWISE IMPOSED UNDER THIS ARTICLE IN AN AMOUNT EQUAL TO ONE-HALF OF THE COST OF SUCH GUN SAFE UP TO A MAXIMUM OF FIVE HUNDRED DOLLARS. AS USED IN THIS SUBSECTION, "GUN SAFE" MEANS A CABINET OF METAL OR OTHER SUFFICIENTLY DURABLE MATERIAL EQUIPPED WITH A KEY OR COMBINATION LOCK DESIGNED TO SECURELY STORE RIFLES, SHOTGUNS OR HANDGUNS. S 2. This act shall take effect immediately and shall apply to taxable years beginning on or after January 1, 2014. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10766-05-4
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