S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
January 31, 2013
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Cities
AN ACT to amend the general city law, in relation to providing for the
granting of a deduction on city personal income tax for home energy
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. The third undesignated paragraph of section 25-a of the
2 general city law is amended by adding a new subparagraph (d) to read as
4 (D) SUCH LOCAL LAW MAY BE FURTHER AMENDED TO PROVIDE THAT AN INDIVID-
5 UAL WHO IS OWNER OCCUPANT OF A ONE, TWO, THREE OR FOUR FAMILY HOUSE
6 SHALL BE ENTITLED TO SUBTRACT FROM HIS FEDERAL ADJUSTED GROSS INCOME THE
7 EXPENSES OF PROVIDING ENERGY CONSERVATION IMPROVEMENTS FOR HIS HOME
8 INCLUDING WEATHER STRIPPING, STORM WINDOWS AND DOORS, MODERNIZATION OF
9 HEATING PLANTS AND SUCH OTHER HOME ENERGY CONSERVATION EXPENSES AS SHALL
10 BE DEEMED ALLOWABLE PURSUANT TO THE PROVISIONS OF SUCH LOCAL LAW.
11 S 2. This act shall take effect on the first of January next succeed-
12 ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.