STATE OF NEW YORK
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709--A
2009-2010 Regular Sessions
IN SENATE
January 14, 2009
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Introduced by Sen. ADAMS -- 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 tax credit for
the cost of purchasing technology to remotely monitor persons with
Alzheimer's disease and/or dementia
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 606 of the tax law is amended by adding a new
2 subsection (qq) to read as follows:
3 (qq) Credit for purchasing technology to remotely monitor persons
4 suffering from Alzheimer's disease and/or dementia. Any family member
5 and/or home health care worker who, in order to deliver proper care,
6 purchases technology to remotely monitor a person diagnosed with
7 Alzheimer's disease or another disorder relating to dementia, when such
8 person resides at home, shall be allowed a credit against the tax other-
9 wise imposed under this article in an amount equal to the cost of such
10 device up to one thousand dollars.
11 § 2. This act shall take effect immediately and shall apply to taxable
12 years beginning on or after January 1, 2011.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04276-02-0
