Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 14, 2014 |
print number 344a |
Jan 14, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jan 09, 2013 |
referred to investigations and government operations |
Senate Bill S344A
2013-2014 Legislative Session
Sponsored By
(D) 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-S344 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §606, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S4977
2011-2012: S120
2015-2016: S264
2017-2018: S4886
2013-S344 - Sponsor Memo
BILL NUMBER:S344 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 Section 606 of the Tax Law. Adds a new subsection (vv). 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
2013-S344 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 344 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. DIAZ -- 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 credit against tax for the purchase and installation of grab bars 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 (vv) to read as follows: (VV) 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 ARTI- CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL- LATION 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 INSTALLA- TION 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 AND RECEIVING SOCIAL SECURITY DISABILITY BENEFITS. S 2. This act shall take effect immediately and shall apply to personal income taxable years beginning on and after January 1, 2015. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00453-01-3
2013-S344A (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:
-
2009-2010:
S4977
2011-2012: S120
2015-2016: S264
2017-2018: S4886
2013-S344A (ACTIVE) - Sponsor Memo
BILL NUMBER:S344A 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 Section 606 of the Tax Law Adds a new subsection (xx), 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 instal- lation 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 citi- zen as "a senior citizen who is sixty-five years of age or older, or individuals considered disabled and receiving social security disability benefits."
2013-S344A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 344--A 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. DIAZ -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- 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 committee 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 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 (xx) is added to read as follows: (XX) 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 ARTI- CLE IN AN AMOUNT IN ACCORDANCE WITH THE FOLLOWING SCHEDULE: (A) A CREDIT OF TWO HUNDRED FIFTY DOLLARS FOR THE PURCHASE AND INSTAL- LATION 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 INSTALLA- TION 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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