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.
STATE OF NEW YORK
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166
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
___________
Introduced by Sen. HELMING -- 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 enacting "Averyana's law"
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. This act shall be known and may be cited as "Averyana's
2 law".
3 § 2. Section 606 of the tax law is amended by adding a new subsection
4 (jjj) to read as follows:
5 (jjj) Credit for installation of smoke alarms. Any resident owner of
6 real property as defined in section one hundred two of the real property
7 tax law shall be allowed a credit against the tax otherwise imposed
8 under this article in an amount equal to the cost of purchasing and
9 installing certain smoke alarms which incorporate photoelectric technol-
10 ogy, including, but not limited to, photoelectric detectors; dual
11 photoelectric/ionization detectors; and photoelectric/carbon monoxide
12 detectors in his or her residence.
13 § 3. This act shall take effect immediately and shall apply to taxable
14 years beginning on or after January 1, 2019.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04932-01-9
