NY State Senate Bill 2025-S3470

Senate Bill S3470

2025-2026 Legislative Session

Enacts "Averyana's law" to provide a tax credit for the installation of certain smoke alarms

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Current Bill Status - In Senate Committee Budget And Revenue 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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 27, 2025	referred to budget and revenue

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2025-S3470 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S5249
2019-2020: S166
2021-2022: S2598
2023-2024: S3446

2025-S3470 (ACTIVE) - Summary

Enacts "Averyana's law"; provides a tax credit for the purchase and installation of certain smoke alarms which incorporate photoelectric technology including but not limited to: photoelectric detectors; dual photoelectric/ionization detectors; and photoelectric/carbon monoxide detectors.

2025-S3470 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S3470

SPONSOR: HELMING
 
TITLE OF BILL:

An act to amend the tax law, in relation to enacting "Averyana's law"

 
PURPOSE:

To establish a tax credit for buying and installing photoelectric smoke
detectors.

 
SUMMARY OF PROVISIONS:

Section 1: Cites the title of act to be known as Averyana's Law.

Section 2: Adds a new Subsection bbb to Section 606 of the Tax Law
providing a credit to resident owners who purchase and install
photoelectric detectors.

Section 3: Provides for an immediate effective date and shall apply to
taxable years beginning on or after January 1, 2025.

 
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
marketplace, ionization and photoelectric. Ionization detectors are
present in about 90% of homes. However, some studies have shown that
ionization detectors do not detect smoldering fires as well as those
with photoelectric technology.

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. Had a photoelectric detector 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 for their homes.

 
LEGISLATIVE HISTORY:

2023-2024: S3446 referred to Budget and Revenue/A4291 referred to Ways
and Means

2022: S.2598 referred to Budget and Revenue/A.5479 held for consider-
ation in Ways and Means

2021: S.2598 reported to Finance/A.5479 referred to Ways and Means

2020: S.166 referred to Investigations and Government Operations/A.6379
held for consideration in Ways and Means


2019: S. 166 referred to Investigations and Government Operations/A.6379
referred to Ways and Means

2018: S.5249-A referred to Investigations and Government Operations

2017: S.5249-A referred to Investigations and Government Operations

2016: A.5672 held for consideration in Ways and Means 2015: A.5672
referred to Ways and Means

2014: S.3299-8 referred to Government Operations/A.4478-A referred to
Ways and Means

2013: S.3299-A referred to Government Operations/A.4478-A held for
consideration in Ways and Means

2012: S.7382-B referred to Government Operations/A.10340-A referred to
Ways and Means

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately and shall apply to taxable years
beginning on or after January 1, 2025.

2025-S3470 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3470
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 27, 2025
                                ___________
 
 Introduced  by Sens. HELMING, MAY -- read twice and ordered printed, and
   when printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to enacting "Averyana's law"
 
   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
 "Averyana's law".
   § 2. Section 606 of the tax law is amended by adding a new  subsection
 (bbb) to read as follows:
   (BBB)  CREDIT FOR INSTALLATION OF SMOKE ALARMS.  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 CERTAIN SMOKE ALARMS WHICH INCORPORATE PHOTOELECTRIC TECHNOL-
 OGY, INCLUDING,  BUT  NOT  LIMITED  TO,  PHOTOELECTRIC  DETECTORS;  DUAL
 PHOTOELECTRIC/IONIZATION  DETECTORS;  AND  PHOTOELECTRIC/CARBON MONOXIDE
 DETECTORS IN SUCH OWNER'S RESIDENCE.
   § 3. This act shall take effect immediately and shall apply to taxable
 years beginning on or after January 1, 2025.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07352-01-5

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Senate Bill S3470

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Sponsored By

Pamela Helming