S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9540
 
                             I N  S E N A T E
 
                              August 24, 2022
                                ___________
 
 Introduced  by  Sen.  WEIK  --  read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 AN ACT to amend the executive law and the tax law, in relation to enact-
   ing the "opened physician entrance (OPEN) act"
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Short  title. This act shall be known and may be cited as
 the "opened physician entrance (OPEN) act".
   § 2. Section 378 of the executive law  is  amended  by  adding  a  new
 subdivision 3-a to read as follows:
   3-A.  A. STANDARDS FOR INSTALLATION OF AUTOMATIC ENTRY DOORS REQUIRING
 THAT:
   (I) EVERY HEALTH  CARE  PROVIDER'S  OFFICE  THAT  PROVIDES  OUTPATIENT
 MEDICAL  SERVICES SHALL HAVE INSTALLED AT LEAST ONE AUTOMATIC ENTRY DOOR
 THAT ACCOMODATES PERSONS WITH A DISABILITY;
   (II) SUCH ENTRY DOOR SHALL BE  CAPABLE  OF  BEING  OPERATED  ELECTRON-
 ICALLY, EITHER BY SENSOR OR WALL SWITCH; AND
   (III)  SUCH  ENTRY  DOOR  SHALL ALLOW ENTRANCE TO AREAS OF SUCH OFFICE
 THAT ARE INTENDED TO BE ACCESSED BY PATIENTS, INCLUDING A WAITING ROOM.
   B. FOR THE PURPOSES OF THIS SUBDIVISION, "PERSON  WITH  A  DISABILITY"
 MEANS  ANY  PERSON WITH A DISABILITY AS THAT TERM IS DEFINED IN SUBDIVI-
 SION TWENTY-ONE OF SECTION TWO HUNDRED NINETY-TWO OF THIS CHAPTER.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (ooo) to read as follows:
   (OOO)  AUTOMATIC ENTRY DOORS TAX CREDIT FOR HEALTH CARE PROVIDERS. (1)
 ALLOWANCE OF CREDIT. FOR TAXABLE YEARS BEGINNING  ON  OR  AFTER  JANUARY
 FIRST,  TWO THOUSAND TWENTY-THREE, 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 UP TO TWO THOUSAND DOLLARS OF
 THE  COST  OF  INSTALLATION  OF AN AUTOMATIC ENTRY DOOR BY A HEALTH CARE
 PROVIDER AS REQUIRED BY ARTICLE EIGHTEEN OF THE EXECUTIVE LAW, PROVIDED,
 HOWEVER, THAT THIS SUBSECTION SHALL APPLY ONLY TO HEALTH CARE  PROVIDERS
 WHO  DID  NOT  ALREADY  HAVE AN AUTOMATIC ENTRY DOOR AS OF THE EFFECTIVE
 DATE OF THIS SUBSECTION.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD16244-01-2
 S. 9540                             2
 
   (2) APPLICATION OF CREDIT. 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 THE PROVISIONS  OF  SECTION  SIX
 HUNDRED  EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST
 SHALL BE PAID THEREON.
   § 4. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 59 to read as follows:
   59. AUTOMATIC ENTRY DOORS TAX CREDIT FOR HEALTH CARE PROVIDERS.
   (1) ALLOWANCE OF CREDIT. FOR TAXABLE YEARS BEGINNING ON OR AFTER JANU-
 ARY  FIRST,  TWO  THOUSAND  TWENTY-THREE,  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 UP TO TWO THOUSAND
 DOLLARS OF THE COST OF INSTALLATION OF AN  AUTOMATIC  ENTRY  DOOR  BY  A
 HEALTH  CARE  PROVIDER  AS REQUIRED BY ARTICLE EIGHTEEN OF THE EXECUTIVE
 LAW, PROVIDED, HOWEVER, THAT THIS SUBDIVISION SHALL APPLY ONLY TO HEALTH
 CARE PROVIDERS WHO DID NOT ALREADY HAVE AN AUTOMATIC ENTRY  DOOR  AS  OF
 THE EFFECTIVE DATE OF THIS SUBDIVISION.
   (2)  APPLICATION  OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
 FOR ANY TAXABLE YEAR SHALL NOT REDUCE THE TAX DUE FOR SUCH YEAR TO  LESS
 THAN  THE  FIXED  DOLLAR  MINIMUM  AMOUNT PRESCRIBED IN PARAGRAPH (D) OF
 SUBDIVISION ONE OF SECTION TWO HUNDRED TEN OF THIS CHAPTER.  HOWEVER, IF
 THE AMOUNT OF CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR
 REDUCES THE TAX TO SUCH AMOUNT OR IF THE  TAXPAYER  OTHERWISE  PAYS  TAX
 BASED  ON THE FIXED DOLLAR MINIMUM AMOUNT, ANY AMOUNT OF CREDIT THUS NOT
 DEDUCTIBLE IN SUCH TAXABLE YEAR SHALL BE TREATED AS  AN  OVERPAYMENT  OF
 TAX  TO  BE  CREDITED  OR  REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF
 SECTION ONE THOUSAND EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER,  THE
 PROVISIONS  OF  SUBSECTION  (C)  OF SECTION ONE THOUSAND EIGHTY-EIGHT OF
 THIS CHAPTER NOTWITHSTANDING, NO INTEREST SHALL BE PAID THEREON.
   § 5. This act shall take effect on the ninetieth day  after  it  shall
 have become a law. Effective immediately, the addition, amendment and/or
 repeal  of  any  rule  or regulation necessary for the implementation of
 this act on its effective date are authorized to be made  and  completed
 on or before such effective date.